Exploring the use of accounting software in microenterprises in El Oro: between automation and intuition

Abstract

Introduction: The use of accounting software in microenterprises in the province of El Oro is key to efficiency, transparency, and competitiveness. A gap persists between availability and effective use due to costs, poor training, and resistance to change, which leads to errors, risks of non-compliance and reactive decisions. Objectives: The objective of this study is to explore the use of accounting software in fiscal management, identifying the automation of its processes and decisions based on empirical intuition, of the microenterprises of El Oro. Methodology: qualitative approach with a descriptive and exploratory design, interviews were applied to 10 microentrepreneurs and a focus group of 10 accountants was formed, its analysis was based on thematic coding, co-occurrence maps and triangulation between sources and literature. Results: the implementation of the software responds to regulatory compliance, especially e-invoicing, while Excel persists out of habit; it works well when it is correctly configured: it saves time, provides real-time reports and improves decision-making; otherwise, the critical point arises when inventories and costs are poorly parameterized: the figures lose credibility,  Intuition returns and the intention to migrate almost inevitably arises. Conclusions: It is concluded that the consolidation of the computer system requires specialization in the sector, data quality and that the accountant acts as an architect of systems. General area of study: Accounting. Specific area of study: Accounting information systems. Type of item: original.