Los sistemas informáticos contables (SIC) y su relación con la rentabilidad de las sociedades de la provincia de Pichincha, cantón Quito, año 2015

Abstract

The present empirical research, it is of great relevance for societies, since their study lets you know the level of advancement and implementation of the accounting systems (SIC) to carry out administrative and tax management, whose objective is to assess the influence of the SIC, to increase profitability. Its methodology consists in the experimental statistical research based on a sample of micro, small, medium and large enterprises in the province of Pichincha, who applied a survey, the results of which were subjected to different parametric tests, where the test ANOVA and linear regression analysis were the most relevant for hypothesis testing, stating that the SIC applied in the tax and administrative management, improved the results of profitability ROA and ROE. Accepted the hypothesis, we compared these two returns generated by the use of the SIC, in the administrative and tax, by applying the multiple linear regression analysis with the analysis of residuals, determining that the ROE is the indicator that presents greater increases in profitability in small and micro-enterprises