Digitalización de la contabilidad en PYMES. Una aproximación teórica

Abstract

This study systematizes the digitization of accounting in Small and Medium Sized Enterprises (SMEs). The main issue identified is the low acceptance of technological tools due to a lack of training, high initial costs, and resistance to change. The methodology employed included an immersive exploration of the literature, analyzing theories such as the digital divide, transaction costs, technology acceptance, digital accounting, economic regulation, and Schein’s theory. Theoretical findings highlight that access to technology, training, and government support are critical for successful digitization. Additionally, benefits such as a revenue increase of up to 30% and a reduction in operating costs by 20% were identified. However, challenges related to the lack of capital and strategic vision persist. In conclusion, accounting digitization not only enhances efficiency and facilitates the adoption of preventive measures but is also essential for increasing the competitiveness and sustainability of SMEs.

Keywords: digitization, accounting, automation, technology, Ecuador.