Transformação digital da contabilidade e conformidade fiscal em microempresas comerciais no vale do Tumbaco
DOI:
https://doi.org/10.51247/pdlc.v7iEspecial1.998Palavras-chave:
contabilidade; conformidade fiscal; faturação eletrónica; microempresa; transformação digitalResumo
O objetivo foi analisar a relação entre a transformação digital dos processos contabilísticos e a conformidade fiscal em microempresas comerciais no Vale do Tumbaco, Equador. Foi conduzido um estudo quantitativo, não experimental, transversal e correlacional com 51 casos válidos. Foram examinadas as frequências de seis indicadores e comparados índices compostos de 15 indicadores para a transformação digital e 5 para a conformidade fiscal, utilizando o coeficiente de correlação de Spearman. Os resultados mostraram uma predominância de digitalização moderada (39,22%), registo semiautomatizado (50,98%), utilização de software de contabilidade especializado (47,06%), cálculo fiscal combinado (56,86%) e obtenção de informação em horas ou dias (58,82%). A correlação foi positiva e muito forte (ρ = 0,867; p = 1,88 × 10⁻¹⁶). Conclui-se que uma maior maturidade da contabilidade digital está associada a uma maior pontualidade, precisão e rastreabilidade fiscal. A originalidade desta pesquisa reside em fornecer evidências localizadas sobre microempresas em Tumbaco; no entanto, o desenho correlacional não permite estabelecer causalidade.
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Direitos de Autor (c) 2026 María Graciela Naranjo-Bonilla, Evelyn Alexandra Guerrero-Clerque, Jaime Iván Quiroz-Peña
Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0.
