Calidad de los sistemas de información contable para la eficiente toma de decisiones de sus usuarios

José Melchor Medina Quintero, Demian Ábrego Almazán, Layla Janeth Cervantes Olazarán


La globalización ha hecho necesaria la optimización de los recursos, tal es el caso de las tecnologías y en particular los sistemas de información; aunado a ello, la fiscalización a las que son objetos las empresas les ha llevado a evaluar la calidad del software contable. El objetivo de esta investigación es determinar la influencia de la calidad de los sistemas de información contable en su óptima toma de decisiones. Para alcanzar la meta, se utiliza el modelado de ecuaciones estructurales (SmartPLS) con la aplicación de 100 cuestionarios. Resultados: a) la calidad de la información es el elemento de mayor impacto en la toma de decisiones por parte de los usuarios, y b) la nula percepción de los usuarios de beneficios de la calidad del sistema para su toma de decisiones.

Palabras clave

SIC; toma de decisiones; calidad de sistemas

Texto completo:



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