Integration of Information and Communications Technologies in accounting to support decision making
DOI:
https://doi.org/10.46480/esj.9.1.199Keywords:
Information and Communications Technologies, accounting, decision making, efficiency, impact evaluationAbstract
Context: This article analyzes technological tools according to their impact on the efficiency and effectiveness of financial management to improve decision-making in the "ASOSERCONRITO" Association of Machalilla Parish. Methodology: A mixed approach was used including documentary analysis, interviews, and surveys to identify the main accounting deficiencies in the association. A descriptive and exploratory design was followed to identify technological tools frequently used in accounting. The population included association members, accountants, and managers, with a sample of 20 members who have used technological accounting tools. Results: The study revealed problems in accounting management, such as lack of systematic recording of income and expenses, and lack of tax training, which limits the ability to make decisions and comply with tax obligations. The findings were triangulated to select the most appropriate technological tool to improve decision-making. Conclusions: The implementation of an adequate accounting system and tools such as QuickBooks, along with training programs, is suggested to improve financial management and achieve the conservation objectives of the association.
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