THE ANKOR METHOD AS AN ACCOUNTING GOVERNANCE INSTRUMENT FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Abstract

The failure rate of small and medium-sized enterprises (SMEs) in the United States and the decline in the supply of qualified accounting professionals have increased demand for governance models that use accounting to support business continuity and growth. This article examines the ANKOR Method through a single, qualitative, exploratory-descriptive case study. The method, applied by a Brazilian firm with declared operations in Brazil and the United States, comprises five pillars: Accountancy, Networking, Knowledge, Organization, and Results. Case data come from an institutional document produced by the organization and were examined against studies published mainly between 2021 and 2025 on SME governance and internal controls, knowledge management, social capital, business networks, and corporate turnaround. The analysis finds correspondence between the five pillars and established constructs in these fields. The method can therefore be interpreted as an integrated application of existing constructs rather than an original theoretical contribution. This conclusion is limited by the lack of independent triangulation of the financial, institutional, and biographical information reported by the organization. The market context includes the growth of Latino entrepreneurship in the United States, whose economy reached US$4 trillion in 2023, and the shrinking supply of accountants. These conditions may create demand for this type of service, but they do not establish the method's effectiveness.