Competitividad empresarial e innovación digital en la información financiera para la toma de decisiones

• Luz Maribel Vallejo Chávez https://orcid.org/0000-0003-1174-1093
• Zonia del Rocío Chávez Hernández https://orcid.org/0000-0001-5497-2911
• Silvia Gabriela Tapia Segura https://orcid.org/0000-0001-5911-3446
• María Alexandra Procel Silva https://orcid.org/0000-0001-5926-1481

Palabras clave: herramientas digitales, toma de decisiones, innovación digital, empresas

Resumen

Los cambios constantes en la evolución de las tecnologías digitales han permitido mejorar los sistemas informáticos con el fin de incrementar la eficiencia y eficacia en los procesos, así como también reducir los costos de producción en las empresas. Sin embargo, aún existen deficiencias en la utilización de las herramientas digitales que han implicado ciertos riesgos y limitaciones en la utilización de los datos para la toma de decisiones informadas. El objetivo de la investigación fue identificar las herramientas de innovación digital que son más utilizadas en las empresas de la ciudad de Riobamba, Ecuador, para lograr una mayor competitividad y sostenibilidad. Los métodos aplicados fueron análisis, síntesis, sistematización, procesamiento de datos estadísticos, inductivo, deductivo para identificar las herramientas digitales utilizadas por las empresas públicas y privadas de la ciudad de Riobamba, y su impacto en los sistemas de información económica, contable y financiera con el fin de mejorar la competitividad empresarial. Se concluyó que, las herramientas digitales utilizadas han permitido una mayor eficiencia, reducción de costos, seguridad de la información y toma de decisiones inteligentes; para su implementación se requiere de estrategias de capacitación y adaptación cultural en las empresas

Citas

Abdullayeva, M., & Ataeva, N. (2022). Mortgage lending with the participation of the construction financing fund of the bank of the future. Futurity Economics and Law, 2(1), 35–44. https://doi.org/10.57125/FEL.2022.03.25.05

Afonasova, M. A., Panfilova, E. E., Galichkina, M. A., & Lusarczyk, B. (2019). Digitalization in economy and innovation: The effect on social and economic processes. Polish Journal of Management Studies, 19(2), 22–32. https://doi.org/10.17512/pjms.2019.19.2.02

Akhter, A., Islam, K. M. A., Karim, M. M., & Latif, W. B. (2022). Examining determinants of digital entrepreneurial intention: A case of graduate students. Problems and Perspectives in Management, 20(3), 153–163. https://doi.org/10.21511/ppm.20(3).2022.13

Aleksieienko, I., Poltinina, O., & Leliuk, S. (2020). Information support of the management process of the economic entity. En Modern science: Problems and innovations (Actas de la II International Scientific-Practical Conference, Estocolmo). http://repository.hneu.edu.ua/bitstream/123456789/26133/1/15.pdf

AlNuaimi, B. K., Khan, M., & Ajmal, M. M. (2021). The role of big data analytics capabilities in greening e-procurement: A higher order PLS-SEM analysis. Technological Forecasting and Social Change, 169, 120808. https://doi.org/10.1016/j.techfore.2021.120808

Andersson, S., Svensson, G., Molina-Castillo, F.-J., Otero-Neira, C., Lindgren, J., Karlsson, N. P. E., & Laurell, H. (2022). Sustainable development—Direct and indirect effects between economic, social, and environmental dimensions in business practices. Corporate Social Responsibility and Environmental Management, 29(5), 1158–1172. https://doi.org/10.1002/csr.2261

Appannan, J. S., Mohd Said, R., Ong, T. S., & Senik, R. (2023). Promoting sustainable development through strategies, environmental management accounting and environmental performance. Business Strategy and the Environment, 32(4), 1914–1930. https://doi.org/10.1002/bse.3227

Aristova, I., Rezvorovich, K., Sydorova, E., Nesterchuk, I., & Kislitsyna, I. (2020). Creation of an intellectual property court in Ukraine: Protection of intellectual property rights in a system of economic security of a country. Journal of Security and Sustainability Issues, 9(M), 362–380. https://doi.org/10.9770/jssi.2020.9.M

Ascani, I., Ciccola, R., & Chiucchi, M. S. (2021). A structured literature review about the role of management accountants in sustainability accounting and reporting. Sustainability, 13(4), 2357. https://doi.org/10.3390/su13042357

Bamel, N., & Bamel, U. (2021). Big data analytics-based enablers of supply chain capabilities and firm competitiveness: A fuzzy-TISM approach. Journal of Enterprise Information Management, 34(1), 559–577. https://doi.org/10.1108/JEIM-02-2020-0080

Bannikov, V., Zalialetdzinau, K., Siasiev, A., Ivanenko, R., & Saveliev, D. (2022). Computer science trends and innovations in computer engineering against the backdrop of Russian armed aggression. IJCSNS International Journal of Computer Science and Network Security, 22(9), 465–470. https://doi.org/10.22937/IJCSNS.2022.22.9.60

Bluhm, B., & Cutura, J. A. (2022). Econometrics at scale: Spark up big data in economics. Journal of Data Science, 20(3), 413–436. https://doi.org/10.6339/22-JDS1035

Chirițescu, D. D., & Dumitru, A. (2019). The audit of the financial statements drawn up by the entities from tourism. Social Sciences and Education Research Review, 6(1), 177–195. https://ideas.repec.org/a/edt/jsserr/v6y2019i1p177-195.html

Dasanayaka, C. H., Murphy, D. F., Nagirikandalage, P., & Abeykoon, C. (2021). The application of management accounting practices towards the sustainable development of family businesses: A critical review. Cleaner Environmental Systems, 3, 100064. https://doi.org/10.1016/j.cesys.2021.100064

Deng, Y., Zheng, H., & Yan, J. (2022). Applications of big data in economic information analysis and decision-making under the background of wireless communication networks. Wireless Communications and Mobile Computing, 2022, 7084969. https://doi.org/10.1155/2022/7084969

Dobrovolska, O., Sonntag, R., Kachula, S., Hubaryk, O., & Savanchuk, T. (2023). Financial and investment indicators for accelerating innovation development: Comparison of GII leaders and Ukraine. Investment Management and Financial Innovations, 20(4), 452–466. https://doi.org/10.21511/imfi.20(4).2023.35

Erokhin, V., Endovitsky, D., Bobryshev, A., Kulagina, N., & Ivolga, A. (2019). Management accounting change as a sustainable economic development strategy during pre-recession and recession periods: Evidence from Russia. Sustainability, 11(11), 3139. https://doi.org/10.3390/su11113139

Goldstein, I., Jiang, W., & Karolyi, G. A. (2019). To FinTech and beyond. The Review of Financial Studies, 32(5), 1647–1661. https://doi.org/10.1093/rfs/hhz025

Hrynchyshyn, Y. (2021). The infrastructure of the internet services market of the future: Analysis of the problems of formation. Futurity Economics & Law, 1(2), 12–16. https://doi.org/10.57125/FEL.2021.06.25.2

Johnstone, L. (2020). A systematic analysis of environmental management systems in SMEs: Possible research directions from a management accounting and control stance. Journal of Cleaner Production, 244, 118802. https://doi.org/10.1016/j.jclepro.2019.118802

Kapiyangoda, K., & Gooneratne, T. (2021). Management accounting research in family businesses: A review of the status quo and future agenda. Journal of Accounting & Organizational Change, 17(3), 352–372. https://doi.org/10.1108/JAOC-10-2020-0164

Kashchena, N., Kovalevska, N., & Nesterenko, I. (2022). Organizational and methodological aspects of audit of integrated reporting of enterprise. Zeszyty Naukowe Wyższej Szkoły Technicznej w Katowicach, 14. https://doi.org/10.54264/0040

Kurbatova, T., Lysenko, D., Trypolska, G., Prokopenko, O., Järvis, M., & Skibina, T. (2022). Solar energy for green university: Estimation of economic, environmental and image benefits. International Journal of Global Environmental Issues, 21(2–4), 198–216. https://doi.org/10.1504/IJGENVI.2022.126209

Ladonko, L., Mozhaikina, N., Buryk, Z., Ostrovskyi, I., & Saienko, V. (2022). Regional aspects of the economy modernization: The qualitative evidence from EU countries. International Journal for Quality Research, 16(3), 851–862. https://doi.org/10.24874/IJQR16.03-13

Ma, L., Chen, X., Zhou, J., & Aldieri, L. (2022). Strategic management accounting in small and medium-sized enterprises in emerging countries and markets: A case study from China. Economies, 10(4), 74. https://doi.org/10.3390/economies10040074

Malsch, B., & O’Dwyer, B. (2021). New directions in auditing research. European Accounting Review, 30(3), 439–444. https://doi.org/10.1080/09638180.2021.1882320

Msomi, M. P., Ngibe, M., & Bingwa, L. L. (2020). The integration of management accounting practices as an innovative strategy towards sustaining small businesses. Problems and Perspectives in Management, 18(3), 268. https://doi.org/10.21511/ppm.18(3).2020.23

Myronchuk, V., Kirizleyeva, A., Saienko, V., Bodnar, O., & Muraviov, K. (2023). Problems and prospects of improving the banking system and its impact on the economy. Economic Affairs, 68(01s), 27–34. https://doi.org/10.46852/0424-2513.1s.2023.4

Oneshko, S., & Pashchuk, L. (2021). Industry 4.0 and creative economy. Futurity Economics & Law, 1(4), 4–11. https://doi.org/10.57125/FEL.2021.12.25.01

Petchenko, M. V., Fomina, T., Balaziuk, O., Smirnova, N., & Luhova, O. (2023). Analysis of trends in the implementation of digitalization in accounting (Ukrainian case).

PitchBook Data. (2023). Researching the capital markets is hard. PitchBook makes it easy. https://pitchbook.com/research-process

Pramono, A. J., Suwarno, Amyar, F., & Friska, R. (2023). Sustainability management accounting in achieving sustainable development goals. Sustainability, 15(13), 10082. https://doi.org/10.3390/su151310082

Salehi, M., Tarighi, H., & Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100

Stender, S., Lagovska, O., Roshko, N., Soloshchak, A., & Lemishovska, O. (2025). Enhancing business competitiveness through accounting digitalization. Salud Ciencia y Tecnologia - Serie de Conferencias, 4, 693. https://doi.org/10.56294/sctconf2025693

Varaniūtė, V., Žičkutė, I., & Žandaravičiūtė, A. (2022). The changing role of management accounting in product development. Sustainability, 14(8), 4740. https://doi.org/10.3390/su14084740

Varzaru, A. A., Bocean, C. G., Mangra, M. G., & Mangra, G. I. (2022). Assessing the effects of innovative management accounting tools on performance and sustainability. Sustainability, 14(9), 5585. https://doi.org/10.3390/su14095585

Verbivska, L., Lagodiienko, V., Filyppova, S., Papaika, O., Malin, O., & Neustroiev, Y. (2022). Regulatory policy of the entrepreneurship development as a dominant of economic security. International Journal of Safety and Security Engineering, 12(5), 543–552. https://doi.org/10.18280/ijsse.120501

Woloszko, N. (2020). Tracking activity in real time with Google Trends. OECD Economics Department Working Papers (No. 1634). OECD.