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

Abstract

In this assignment we pretend to know the degree of development of systems for the administrative and fiscal management in the societies, as well as, to analyze if this implementation has direct relation and can influence in obtaining better results in the operational and financial performance of companies. The research has been developed through the application of a survey to the societies of the Pichincha province, year 2015. The design of the empirical study is experimental statistical, by comparing means, segmented under four population groups through a statistical analysis Descriptive, then these variables were crossed with the variables of profitability as a child (ROA AND ROE). The results suggest that there is a direct relationship between the use of SIC for both administrative and fiscal management and the performance indicators of companies, highlight the importance of the implementation of accounting systems in companies. However, as the results indicate, there is a direct relationship between SIC and operational and financial profitability. This research brings added value in the accounting literature given the scant work on the relationship between the application and the management of the SIC, of the administrative and fiscal management and the performance indicators to the companies to the province of Pichincha.