Caracterización de la implementación de sistemas contables en la toma de decisiones PYMES comerciales Azogues-Ecuador

Abstract

This study analyzes the implementation of accounting systems in commercial Small and Medium-Sized Enterprises (SMEs) in Azogues, Ecuador, and their impact on business decision-making. A quantitative approach within the positivist paradigm is adopted, with a correlational and cross-sectional design. The research analyzes five independent variables and one dependent variable, using a questionnaire validated by experts and assessed through Cronbach's Alpha coefficient (0.924). The results show that training in accounting systems and automation improves financial management and decision-making. However, resistance to technological change and lack of resources hinder its implementation. It is concluded that using accounting technology strengthens SMEs' profitability, although its impact on customer perception of service quality is insignificant. Accounting modernization is the key to business sustainability in the context studied. Keywords: accounting information systems, decision-making, small and medium-sized enterprises, financial management, application software.