Planificación administrativa y el uso de tecnologías contables para la toma de decisiones

Abstract

Introduction. In the current digital environment, effective administrative management is the pillar that supports the successful implementation of technological accounting tools. In the land transportation sector in Ecuador, specifically in the Company “Vencedores S.A.”, a gap is identified between the available technological infrastructure and the administrative capacity to manage it strategically, which compromises transparency and financial decision making. Objective.  To analyze the incidence of administrative management in the use of technological accounting tools within Transportes en Taxis Vencedores S.A., to propose strategies to improve operational efficiency and information security. Methodology.  A mixed approach (qualitative-quantitative) of descriptive-correlational scope and non-experimental design was applied. A census of the company's 60 partners was conducted using a 20-question structured survey and a management interview. The analysis focused on the dimensions of planning, control, training and data governance. Results.  There was evidence of 75% technological adoption, facilitating income/expense control for 77% of the members. However, critical points were identified: 36% of the information backups are inconsistent and only 57% of the personnel have received formal technical training. In addition, 30% of the partners perceive a lack of transparency in the communication of decisions and outdated documented process manuals. Conclusion. There is a direct and positive relationship between administrative management and technological effectiveness. It is concluded that the company suffers from an “innovation paradox”, where it has advanced tools, but lacks security protocols and systematic digital literacy plans. The implementation of a Data Governance Plan and a Dynamic Digital Processes Manual is recommended to ensure institutional sustainability. General Area of Study: Administrative and Economic Sciences. Specific area of study: Administrative Management and Digital Accounting. Type of study: Original articles.