Los sistemas informáticos contables y su relación con la rentabilidad, de las sociedades de la provincia de Santa Elena. Año 2015

Abstract

Accounting information systems currently provide a tool for organizations to make appropriate decisions, since they are a source of information, not only related to their finances, or financial management, but also contribute to the operational and administrative management, optimizing its activities and thus increasing its profitability. The Province of Santa Elena has served as a geographic reference segment, for analysis, whose population mostly has activities related to trade and fisheries; Where 92% of them are micro and small entrepreneurial or family enterprises. Although the use of these tools is assumed to be inherent within organizations, this is not applied at all, so the present study shows the percentage of companies that have an SIC's accounting information systems, and what is the Use they have within organizations. Likewise, an analysis has been made of the effect of the use of SICs in relation to their profitability, showing changes in some cases favorable to companies that make an integral use of the systems within the organizations