Los sistemas informáticos contables y su relación con la rentabilidad de las Pymes ecuatorianas, provincia de Loja y Zamora, sectores: comercio, industria y otros. Período 2015

Abstract

Abstract: Currently, the use of accounting computer systems is important for companies, since they favor providing efficient and effective information, contributing to better decision making. In this sense, the present investigation aims to "Analyze the degree of development of accounting information systems (SIC) in administrative and tax management and its relationship with the profitability of Ecuadorian SMEs, in the province of Loja and Zamora, 2015 ". A methodology with qualitative and quantitative approach was applied for a sample of 82 companies belonging to the industry, commerce and others of the database of the Superintendence of companies; for which online surveys and financial indicators such as return on assets (ROA) and return on equity (ROE) were applied. For the statistical analysis, the Kruskal Wallis test was applied for nonparametric tests. The results indicate that the SMEs that handle the SICs, both administrative and tax, do not show differences with the performance indicators with respect to the companies that do not use an accounting computer system.