Innovation as a measure of competitiveness to generate competitive advantage in small and medium-sized enterprises (SMEs).

Innovation in accounting management through the use of ICT

Abstract

This research, due to its design, is descriptive-correlational, and its objective is to evaluate, according to the opinion of managers of SMEs in Hermosillo, Sonora, if innovation strategies in business accounting are implemented through the use of ICTs, in order to strengthen their competitiveness in the market. The results indicate that entrepreneurs in the small and medium-sized enterprises (SMEs) analyzed are aware that the use of ICT as a management innovation strategy plays a crucial role in accounting because it facilitates the exchange of data more quickly, reliably and efficiently, by centralizing relevant information and eliminating redundant operations. optimizing the decision-making process. In conclusion, the implementation of specialized accounting software, within the framework of ICT, innovatively optimizes the accounting process in SMEs, since these tools not only streamline administrative and accounting operations, but also allow the exchange of financial information in real time from any location, contributing significantly to the competitiveness of companies in a globalized environment.