Factors for improving administrative and accounting management for a local cultural context

Abstract

Organizations must adapt to local cultural contexts to improve their administrative and accounting management practices, as cultural differences influence decision-making, work perception, and the effectiveness of strategies. This study aims to identify and analyze the factors that affect administrative and accounting management in a specific cultural context, using the MICMAC technique to understand the interdependencies and influence of these factors. The study is exploratory and descriptive, with a mixed approach of qualitative and quantitative techniques, using a non-experimental design to observe and analyze phenomena in their natural environment. The results identified 12 key factors, grouped into input, output, autonomous, and strategic factors. To improve administrative and accounting management in a local cultural context, it is essential to focus on strategic and input factors, such as cultural understanding and adaptation, adaptive leadership, and technological infrastructure. This study is relevant because it offers a deep understanding of how local cultural factors influence administrative and accounting management, providing a solid foundation for implementing more effective practices adapted to specific contexts.