Publicación: Incidencias de las TIC en los procesos contables
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The present work was carried out in order to establish what is the impact of information and communication technologies on business accounting processes. Through the work, an approach is made to the different models of factors that influence decision-making within the accounting processes immersed in accounting today due to the economic changes characterized by levels of competitiveness, high quality in provision of goods and services, it is necessary to have mechanized and automated tools that provide accounting and financial information that is timely, reliable and truthful, in order to facilitate decision-making by various stakeholders in relation to their entities, therefore which is essential to determine the incidence of ICTs and how they influence business accounting systems. On the other hand, an approach is made to how accounting processes are nowadays helped by technology, making a detailed analysis of the tic's and the guidelines that companies must assume for their application and the factors that influence the accounting processes to decision-making through technological assistance. For the development of the work, it was decided to use a qualitative methodology which served to describe and interpret the information collected in order to understand the techniques used in accounting processes for decision-making.