Implementación de los sistemas de información contable en las Pymes de Colombia

Abstract

Systems play a fundamental role in meeting goals and objectives set in the short or long term by organizations, since they are a set of elements related to each other and that interact with the environment giving rise to the new systematic thinking, which allows to satisfy the needs of the information in a business structure, since it is responsible for storing, controlling and processing all types of data in order to facilitate processes (Silva Murillo, 2009). On the other hand, information systems aim to manage, collect, process and store data (Laudon & Laudon 2004). Consequently, these systems help distribute information to support decision making, minimize problems, and guarantee control. Thanks to their efficiency and effectiveness, information systems allow generate reliable data for such decision making. Likewise, accounting information systems are responsible for collecting, manipulating, store data and prepare documents through the accounting applications of a organization, with the purpose of producing information in a timely manner for decision-making. decisions (Bernal, 2004). These are characterized by being a base of the activities business, due to its ability to report the increase in wealth, productivity and the positioning of organizations.