This article arises in the Ecuadorian context of Higher Education where the insertion of Information and Communication Technologies (ICT) has a considerable impact on the knowledge and attitudes of students. The purpose of the research is to analyze the integration of ICT in attitudes and knowledge in students of the Bolivar State University in the careers of Accounting and Business Administration. The methodology used in a sample of 150 students presents a quantitative research design, exploratory type, correlational scope and cross-sectional; in addition, an exploratory factor analysis, KMO sample adequacy and Bartlett’s test were used, central trend and dispersion measures, Pearson’s correlation. The results show that, despite the direct relationship between the variables, there are no statistically significant differences between knowledge and attitude, that is, the perception and understanding of ICTs between the two cohorts of students are similar. It is concluded that students have an average level of knowledge about ICT and their attitude to the use of them is indifferent.
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