El software contable privado y libre. Un estudio comparativo desde la iniciativa del Código Ingenios

Abstract

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.