Contabilidad y Auditoría

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Subject: search.filters.subject.CÓDIGO INGENIOS

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    El software contable privado y libre. Un estudio comparativo desde la iniciativa del Código Ingenios
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-08) Lliguin Araujo, María Aracely; DT - Coba Molina, Edisson Marcelo
    Currently accounting information systems have been recognized and considered as an essential element in an organization. Its use allows decisions by managers, and for those external users of information. Entities in order to effectuate their activities have seen the need to adopt either private or free accounting software to fit the needs of the company, based on these technological trends several companies are in a dilemma when choosing accounting software. In this sense, this research is to analyze the level of use of private and free accounting software in the construction sector of the province of Tungurahua. Also it describes the new options available to entities in the acquisition and development of accounting software with Código Ingenios. Similarly analyze the perception of businessmen regarding the Código Ingenios on opportunities and barriers when purchasing software, thus establishing guidelines in the choice and implementation of accounting systems in the aforementioned business sector. This research was developed through interviews and surveys of construction companies in the province of Tungurahua.
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    La propiedad intelectual de los software contables en la Economía Social del Conocimiento. Un estudio a las empresas adquirientes en Tungurahua
    (2016-04) Carrera Robalino, Kateryn Alexandra; DT - Díaz Córdova, Jaime Fabián
    Intellectual Property rise from the necessity of protection to the creations and inventions generated by the mind, same as after the industrial revolution, take an important place in the economy of first world countries, who through political pressure and the adoption of several agreements, require that Latin American countries include legal protections for intellectual property protection, benefiting themselves largely to developed countries like the United States. For these reasons Ecuador through Social Knowledge Economy and with the change of the production model seeks to use the knowledge as an important part of its economy, changing a country that only exploit finite resources, to one that can produce unlimited resources as knowledge and innovation, for example Free Accounting Software. To reach this goal Ecuador propose a law call Organic Code of Social Economy of Knowledge, also called INGENIOS Code, Creativity and Innovation, which promote as one of the important points that the generation and use of free software could be a product that not only generate benefit to the enterprises that produce them, but also to the enterprises and persons that diced to buy it, because this type of software can promote the creations of new places of employment. The objective of this investigation is analyze who the Social Knowledge Economy is going to have effects in the Intellectual Propriety of the Accounting Software from the Province of Tungurahua, taking as a model of study the Agriculture, Animal Breeding, Forestry and Fishing Sector in the Province and seek measures that allow intellectual property can be used to create knowledge.