“Análisis de la trascendencia tecnológica en la gestión de la información contable”

Abstract

Information systems (SI) have contributed in institutional decision making, as well as in its role as facilitators of organizational knowledge management, since they finally focus the information towards external users who, based on them, determine what the direction will be or projection of the entity in a certain time. In that sense, information technology is a tool that facilitates the accounting function that links issuers and recipients of reports inside and outside organizations. Technology in the management of accounting information has an influence on human and productive resources, since it facilitates the improvement of product quality, the selection of suppliers, the productivity of human resources, allows greater and better control of the business and leads to the highest profit. Consequently, ICTs allow improving business coordination tasks, reducing downtime and other costs associated with the company's relations with its environment. This is effectively an organizational advantage that allows the accountant to transmit instantly and at a low cost the information necessary to make compatible the plans of the different agents responsible for carrying out the large number of activities that involve most productive processes.