ICTs and Corporate Accounting

The objective is to analyze the impact of Information and Communication Technologies (ICTs) on business accounting, as well as to explore the opportunities to take advantage of their potential to promote the integral development of SMEs and their environment. The results indicate that the entrepreneurs of the SMEs in the sample analyzed are aware that ICTs play a crucial role in accounting by facilitating the exchange of data more quickly, reliably and efficiently, since these tools centralize relevant information and eliminate redundant operations, which optimizes the decision-making process in organizations. In conclusion, the implementation of specialized accounting software, as part of ICTs, optimizes the accounting process in SMEs, since this type of tool not only streamlines administrative and accounting operations, but also facilitates the exchange of financial information in real time and from anywhere in the world, thus contributing to the competitiveness of companies in a globalized environment.