Digitalización de los procesos contables y administrativos en las pymes españolas. Un caso de estudio

  1. Gustavo Porporato Daher 1
  2. Raquel Galindo Dorado 1
  3. Jesús Morcillo García 2
  1. 1 Universidad Autónoma de Madrid (UAM)
  2. 2 Universidad Nacional de Educación a Distancia
    info

    Universidad Nacional de Educación a Distancia

    Madrid, España

    ROR https://ror.org/02msb5n36

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Año de publicación: 2023

Número: 478

Páginas: 165-194

Tipo: Artículo

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Otras publicaciones en: Revista de Contabilidad y Tributación. CEF

Resumen

Technological changes have always been present in markets and industries, providing com-petitive advantages for early adopters. However, the pace that the introduction of new digital tools has taken in recent years pushed the boundaries of companies to adopt them. The finance function of companies is in a process of adapting and designing its future, due to the massive impact that digitalization brings to their organizations.The so called «third wave of technological advances» or simply «digitalization» is currently affecting the way in which companies organize their processes and activities. A fundamental part of information systems, accounting, is breaking its traditional limits in the effort to adapt to the new technologies. The study of the impact on SMEs and their results constitutes a promising field that generated few specific articles.The objective of the article is to analyse the impact of the implementation of digital tools in the finance organization of a Spanish SME. These tools include an ERP for integrated business management, CRM and cloud computing capacity.Based on the professional and academic experience of researchers, a leading Spanish SME is evaluated, answering the key aspects of the project, and drawing conclusions that may be relevant for the implementation of digital solutions in other companies in the future.

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Fuente de los datos: Dialnet