Digital accounting systematization and operational efficiency in rural enterprises

Vélez Falcones A.C.; Merino Vélasquez J.; Lemoine Quintero F.Ä.; Salazar Olives G.G. · Revista Venezolana de Gerencia (2026) · DOI: 10.52080/rvgluz.31.e15.11

Resumen

This research analyzes the influence of digital accounting systems on the This study examines the influence of accounting systematization and digital management, through cloud-based technologies, on the operational efficiency and digital transformation of rural enterprises in northern Manabí, Ecuador. A mixed-method approach with a non-experimental, cross-sectional design was applied, using a Likert-scale survey administered to 462 tourism-related businesses. The results reveal significant correlations between accounting systematization and operational efficiency (r = 0.95), accounting management and digital transformation (r = 0.90), and technological adoption and economic sustainability (r = 0.93). It is concluded that accounting digitalization acts as a structural driver of productivity, transparency, and financial resilience in emerging rural contexts.

Instituciones: Universidad Nacional de Tumbes