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Informalidad empresarial: factores influyentes e impacto en la estrategia de negocio desde la perspectiva de comerciantes y contadores públicos

Author

Listed:
  • Florencia Verónica Pedroni

    (Universidad Nacional del Sur, Argentina)

Abstract

El presente trabajo describe factores microeconómicos y del meso contexto considerados por los contribuyentes argentinos respecto a la participación en el sector informal, así como su impacto en la estrategia de negocio a partir de la percepción de empresarios pymes y contadores públicos. Metodológicamente, se efectúa una investigación cualitativa-descriptiva con datos primarios recolectados mediante entrevistas semiestructuradas a 8 empresarios pymes y 8 contadores públicos de la ciudad de Bahía Blanca (Buenos Aires, Argentina). Se efectúa un análisis de contenido con codificación basada en teoría y en datos, del cual se obtienen como resultado 6 categorías. Entre los factores influyentes los entrevistados identifican la informalidad del sector, la pérdida de control del negocio, el desprestigio de la imagen de la empresa y la moral tributaria del contribuyente. Los hallazgos también indican que la informalidad se relaciona con el modelo de negocio: estrategia competitiva de posicionamiento y estrategia de escala.

Suggested Citation

  • Florencia Verónica Pedroni, 2025. "Informalidad empresarial: factores influyentes e impacto en la estrategia de negocio desde la perspectiva de comerciantes y contadores públicos," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 26, pages 1-16, July-Dece.
    • Handle: RePEc:lap:recadm:217
    DOI: 10.24215/23143738e159
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    Keywords

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    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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