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

Abstract

The present work is oriented to analyze the influence generated by computer accounting systems in the profitability of the corporate companies of the province of Pichincha during 2015, for which there is a database of the companies in question, taken from the website of the Superintendence of Companies. The development of the topic begins by analyzing the importance of the use of ICT and accounting information systems in business management; as well as the profitability that its use produces. The design of the present study is a descriptive statistical analysis. The results show that the majority of companies surveyed are in Quito (micro and small) and that companies that use an SIC obtain greater profitability (ROE and ROA) in relation to those that do not use any computer tool, thus generating an influence positive when using a SIC that together with ICTs are a valuable contribution in the performance of corporate companies, which allows managers and administrators to make sound decisions.