Accounting culture and operational performance in automotive mechanics workshops, Canto del Llano, Santiago

Abstract

This study explored the relationship between accounting culture and operational performance in microenterprises in the automotive sector, an area that has been scarcely researched in specific regional contexts. Objective: To analyze the accounting culture and its impact on the operational performance of automotive repair shops located in the center of Canto del Llano, Santiago district. Methodology: A quantitative, descriptive, and cross- sectional design with census sampling was used, applying a validated questionnaire (α = 0.941) to owners or managers in 2025. Results: The findings revealed that 83.3% of the shops value organized accounting as fundamental for business survival, and 100% maintain some structured form of record-keeping, with accounting software predominating (50.0%). Workshops with high and moderate levels of accounting culture, characterized by daily/weekly use of financial concepts, digital tools, and periodic reviews, reported a consistent ability to cover operating costs and generate profits (100% indicated always or almost always), while those with low levels experienced fluctuations in profitability. However, 83.3% experienced a contraction in sales and 66.6% a decrease in clients compared to the previous year, regardless of the level of accounting culture, suggesting a dominant influence of unmeasured macroeconomic factors. In conclusion, the results indicate that accounting culture functions primarily as a defensive tool for survival and financial control rather than as a direct driver of growth in adverse contexts. The small sample size (n = 6) and cross- sectional design limit the generalizability and establishment of causal relationships.