Accounting software and profitability in SMEs: The case of ecuador

Abstract

The present research aims to measure the relationship of economic and financial profitability with the use of business accounting software. For this purpose, a sample of 146 Ecuadorian SMEs was used in 2015. The H-test of Kruskal Wallis was applied and it was determined that there were no differences between companies in the case of financial profitability and economic profitability. Companies that use accounting software, both tax and administrative, do not show differences in economic or financial profitability with respect to companies that do not use it. It can be evidence that Ecuadorian SMEs do not consider accounting computer systems as an influential factors in a better profitability, being important to consider, on the one hand, the slow development and implementation of ICTs in the Ecuadorian business sector and on the other, the process Adapting and addressing the major challenges that SMEs are currently facing.