Los sistemas informáticos contables y su relación con la rentabilidad de las Pymes ecuatorianas de las provincias de Loja y Zamora Chinchipe

Abstract

In this research, through a quantitative and qualitative method , it is intended to know the development and implementation of Accounting Computer Systems (SIC) for administrative and tax management, in addition, to analize how this implementation is capable of influencing in the results of the Small and Medium Enterprises (SMEs) in the service sector from Loja and Zamora Chinchipe. A mixed methodology has been used which was developed through a survey of 182 SMEs and the achievement of performance indicators (ROE and ROA), where normality tests (Kolmogorov-Smirnov and Shapiro-Wilk) were performed to the study of comparison of media for four population samples using as a method nonparametric (Kruskal-Wallis). According to the result, there is not a difference between the ROA and the ROE in the function that the SIC used for administrative and tax tasks of the SMEs. This investigation brings an added value in the accounting literature due to the lack of work about the relationship of the SIC to the administrative management as well as the tax and performance indicators of SMEs, opening the possibility of further studies about the topic.