Transformación digital contable y cumplimiento tributario en microempresas comerciales de Tumbaco
DOI:
https://doi.org/10.51247/pdlc.v7iEspecial1.998Palabras clave:
contabilidad; cumplimiento tributario; factura electrónica; microempresa; transformación digital.Resumen
El objetivo fue analizar la relación entre la transformación digital de los procesos contables y el cumplimiento de las obligaciones tributarias en microempresas comerciales del Valle de Tumbaco situada en Ecuador. Se desarrolló un estudio de tipo cuantitativo, no experimental, transversal y correlacional con 51 casos válidos. Donde se examinaron frecuencias de seis indicadores y se contrastaron índices compuestos por 15 indicadores para transformación digital y 5 para cumplimiento tributario mediante rho de Spearman. En los resultados predominaron la digitalización media (39,22 %), el registro semiautomatizado (50,98 %), el uso de software contable especializado (47,06 %), el cálculo tributario combinado (56,86 %) y la obtención de información en horas o días (58,82 %). La correlación fue positiva y muy fuerte (ρ = 0,867; p = 1,88 × 10⁻¹⁶). Se concluye que una mayor madurez digital contable se asocia con mejores condiciones de oportunidad, exactitud y trazabilidad tributaria. La originalidad de esta investigación radica en aportar evidencia localizada sobre microempresas de Tumbaco, sin embargo, el diseño correlacional no permite establecer causalidad.
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Derechos de autor 2026 María Graciela Naranjo-Bonilla, Evelyn Alexandra Guerrero-Clerque, Jaime Iván Quiroz-Peña
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
