Los Sistemas Informáticos Contables y su impacto en la rentabilidad de las sociedades de la provincia de Pichincha año 2015

Abstract

The current research is meant to study the IT accounting systems and their impact among the societies profitability of the Pichincha Province in the year 2015. The TIC’s importance and its use within the business management, as well as the determination of its more frequent users and the influence of these means among the societies profitability are considered to develop the research’s theoretical framework The IT accounting systems that are used among the societies form the basic instruments in the administrative and tax management which enable them to acquire efficiency and efficacy levels in the development and strengthening of the SMEs of the Pichincha Province. When making the descriptive statistical analysis, it is found that most of the societies are located in Quito city, (small and micro). The enterprises that have used the SIC, obtain a bigger profitability (ROA and ROE) than the ones that currently are not using these IT tools which enables the administration and management to make appropriate decisions.