Análisis de la implementación de procesos tecnológicos en el área contable de las microempresas del cantón Machala.

Abstract

In today’s society, it’s essential that technology is present in each of the activities that are done daily, including accounting information as a tool that generates opportunities and good decision making. Microenterprises, although they make up one the most representative market elements at the national level, it’s necessary to point out that many don’t implement integrated accounting systems, in such a way that inefficiencies are generated at the moment of present financial information that serves as support for the directive towards the achievement of the objectives. For this reason, the objective of this research is to carry out an analysis of how technological processes are implemented in accounting area in microenterprises of the city of Machala, for which a quantitative study must be carried out that allows recognizing the level of application of accounting systems by the microentrepreneurs of the town. For the execution of this degree work, a non-experimental design was needed, a hypothetical-deductive method, where there was the cooperation of 375 accounting professionals from the microenterprises of the city of Machala. A survey was applied to the aforementioned accountants to obtain information regarding the case study. The results obtained show that there is a positive adoption and implementation of technological accounting processes in these entities, which allows us to conclude that there is a higher level of implementation of technological accounting systems and processes in relation to previous periods in addition to other population sectors from the country.