Accounting Knowledge Management and the Need for Grouping Small Pharmacies for the Benefit of the User

Abstract

Introduction: Small pharmacies tend to disappear by not managing knowledge to consortium by not applying accounting criteria and in such sense are not competitive. In contrast, chain pharmacies sell at lower prices because they obtain health products in large quantities and at lower prices, which makes it necessary to group small pharmacies so that they can increase their accounting knowledge, share information and compete with chain pharmacies.

Objective: To determine the relationship between the need to group small pharmacies and accounting knowledge management.

Methods: Quantitative, analytical, non-experimental research with the participation of 52 drug dispensers from small pharmacies in Peru who answered a questionnaire by variables and high reliability of Cronbach's Alpha coefficient.

Results: Higher scores were obtained in summations and averages for the management of accounting knowledge compared with the need to group small pharmacies; even the heterogeneity in the need for accounting knowledge was greater. Spearman's Rho correlations were 0.815 between the need for clustering small pharmacies and accounting knowledge management to be efficient. Increasing such needs increases accounting knowledge to compete with chain pharmacies in Peru, with a reliability of 95 %.

Conclusions: The high relationship between the need to group small pharmacies and accounting knowledge management was demonstrated.