The accounting dynamics of industrial companies and their relationship with them information and communication technologies

Abstract

Current technological changes have allowed companies to make transformation of business accounting information regardless of distance, time or volume of data, therefore, this research aims to know the current relationship between accounting processes and the use of information and communication technologies in the industrial sector of the city of Ocana, Colombia, through a quantitative methodological approach of cross-sectional descriptive type, using statistical software SPSS for processing and analysis of information from data obtained from the questionnaire type Likert applied to 83 micro small and medium sized enterprises in the industrial sector; where the results obtained show that local industrial companies face challenges, restrictions and paradigms against the use of information and communication technologies because they do not know many tools, programs and platforms that facilitate the systematization of data, bringing as a consequence the low speed of dissemination and processing, the lack of control of expenses and costs, the relevant errors before the delivery and substantiation of accounting reports and finally to the generation of barriers that prevent them from reducing the participation gap in the world of the information society.