Abstract

MENDOZA SALTOS, María Fernanda; PALMA MACIAS, Gregorio Rigoberto  and  POZOS CEBALLOS, Sergio. Empirical Study of Accounting Information Systems Used in Small and Medium-Sized Enterprises in the Portoviejo Canton of Ecuador. Cofin [online]. 2019, vol.13, n.2  Epub June 01, 2019. ISSN 2073-6061.

Accounting information systems used in 282 small and medium-sized enterprises in the Portoviejo Canton of Ecuador were studied, and contributions made by these to the productive development in the territory were assessed. Chief executive officers and employees were surveyed in order to collect data for the analysis of their knowledge of how accounting is effectively used in small and medium-sized enterprises.

Keywords : control; small and medium-sized enterprises; accounting information systems..

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