Los sistemas informáticos contables y su relación con la rentabilidad de las sociedades de la provincia de Pichincha. Año 2015

Abstract

Abstrac:This research analyzes the impact of accounting information systems (AIS) on the profitability of small and medium enterprises (SMEs) on Pichincha province, year 2015. We describe the importance of the use of Technology Information Computer Systems (TICS) on business management, at the same time we identify the impact generated by the implementation of an accounting information system on administrative and tax management; a descriptive statistic analysis is performed and we conclude with results and recommendations. In order to get the results e-mail and phone call polls were performed on the selected SMEs of the sample design, to determine the dependency on the analyzed variables the Chi-Square test was used and to determine the incidence of the AIS on the return on assets (ROA), return on equity (ROE) and net profit margin the statistical tool variance analysis was applied. The results show that ROA, ROE and net profit margin are independent of the fact that the business uses or not an accounting information system.