El sistema de información contable y la importancia en las empresas bajo el régimen emprendedor. Diagnóstico en las compañías de taxi ejecutivo.

Abstract

This degree project was carried out with the aim of determining the importance of the accounting information system used in companies under the entrepreneurial regime in executive taxi companies in the city of Machala. In order to achieve this objective, a case study was carried out to examine in depth the specific situation of the executive taxi companies, through the application of research instruments such as in-depth interviews applied to the staff of the company under study, thus providing a detailed understanding of the context and accounting practices. A historical-logical method was applied, which allowed us to understand not only how the accounting information system has evolved in executive taxi companies in Machala, but also why these changes have occurred and what underlying principles have guided this evolution, given that through this research it will be clear how the accounting information system impacts on businesses operating under the RIMPE Regime in the city of Machala. It is concluded that the adoption of accounting information systems in executive taxi companies under the entrepreneurial regime improves financial accuracy and operational efficiency. However, challenges in understanding the RIMPE Entrepreneurial Regime are identified, highlighting the need for better dissemination and access to resources to maximise its benefits.