Abstract
A Digital and Accounting Information Transformation Center (CTICD) is a physical space that has services such as: loan of computer equipment, accessories and / or digital tools (software, technical support, etc.). Each CTICD has tangible and intangible attributes in the service that distinguishes them and makes them attractive to the user. The objective of the work was to identify the attributes that the user of a CTICD considers of greater influence for its existence. The data collection instrument was validated through Pearson's correlation and the dependence between the tangible and intangible attributes of a CTICD was calculated. The result obtained was generated with the chi-square statistical independence test. Theoretical chi-square of a couple of variables was plotted. The contribution of this research is the identification and importance of intangible attributes in the perception and differentiation of the service of a CTICD for users, highlighting the humanistic part through attention to them, putting it before any tangible attribute.
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