Simplified accounting standards and financial information quality: a systematic and critical review with emphasis on NPIF and microenterprises in Cajamarca (2019–2025)
DOI:
https://doi.org/10.71112/k76pdc24Keywords:
accounting standards, financial information, Peruvian microenterprises, accounting quality, normative adoptionAbstract
This article critically examines the implementation of simplified accounting standards and their influence on the quality of financial information in microenterprises, emphasizing the Peruvian Financial Information Standard (NPIF) and its application in Cajamarca during the period 2019-2025. Based on a systematic literature review conducted under the PRISMA protocol, more than thirty academic publications indexed in Scopus, Web of Science, SciELO, and Peruvian institutional repositories were analyzed. The findings indicate that adopting standards derived from IFRS for SMEs does not, by itself, ensure a substantial improvement in the quality of financial information, since its effectiveness depends on institutional, technical, and human factors such as professional training, perceived simplicity, and institutional support. The study also identifies thematic gaps related to the lack of localized empirical evidence, the absence of microenterprise-adapted metrics, and the need for continuous technical support. It concludes that the NPIF represents a strategic opportunity to enhance transparency, comparability, and the usefulness of financial reporting, provided that its implementation is supported by ongoing training programs and public accounting formalization policies that align with the operational reality of the Peruvian microenterprise sector.
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