Los Sistemas Informáticos Contables (SIC) y su relación con la rentabilidad de las sociedades de la provincia de Pichincha. Año 2015

Abstract

The present research work aims to give to know the development of accounting information systems (SIC) for administrative and tax management in societies, as well as to analyze if the implementation of accounting information systems it has a direct relationship to obtain better results in economic and financial performance of the companies. The research was conducted through the application of a survey the companies of the province of Pichincha year 2015. The data obtained from the survey were analyzed through tabulation and presentation of tables represented in graphics, resulting in the qualitative and quantitative analysis on the use of the systems frequency and percentage of accounting information in enterprises. Likewise descriptive statistical analysis was applied to perform the comparison of averages of four population groups, these variables were crossed with the variables of profitability ROA and ROE. The results obtained indicate that there is a direct relationship between companies using accounting information systems (SIC) for administrative and tax management and the economic and financial performance indicators.