Los Sistemas Informáticos Contables y su impacto en la rentabilidad de las sociedades de la provincia de Chimborazo año 2015.

Abstract

Abstract:It is very difficult to think that nowadays a company manages to stay in the market with a good or very good profitability and in a competitive way without using an accounting and management information system that provides one of the most valuable assets that is the information for decision making. The present title work "The Computer Accounting Systems and their impact on the profitability of the companies of the Province of Chimborazo 2015." aims to determine whether the implementation of accounting information systems (SIC) have positively influenced profitability over the ROA assets and the ROE equity of the companies in the province of Chimborazo. With the investigation technique, a survey is applied to 153 societies in the province of Chimborazo, to then tabulate, analyze and describe the results obtained in the surveys. Using descriptive analysis tools and variances, the segments of the population are related to the ROA and ROE profitability variables. It is concluded that those companies that use accounting information systems obtain a higher ROA and ROE profitability in relation to those companies that do not use SICs. It is recommended the implementation and use of SIC for the improvement not only of the economic returns but also of the efficiency and competitiveness of the societies of the province of Chimborazo.