Relación entre el uso de la Contabilidad de Gestión y el Sistema de Información Contable en los hoteles de dos estrellas de la ciudad de Riobamba

Dayana Nicol Llano Allauca; Floripes del Rocío Samaniego Erazo

doi:10.70577/asce.v5i3.759

Authors

Dayana Nicol Llano Allauca Escuela superior politécnica de Chimborazo https://orcid.org/0009-0009-1713-0948
Floripes del Rocío Samaniego Erazo Docente - investigador escuela superior politécnica de Chimborazo https://orcid.org/0000-0003-1013-2333

DOI:

https://doi.org/10.70577/asce.v5i3.759

Abstract

Competitiveness in the hotel industry requires the use of tools that strengthen planning, control, and decision-making through reliable and timely financial information, with the objective of analyzing the relationship between management accounting and the accounting information system in two-star hotels in the city of Riobamba, Ecuador. The study employed a qualitative-quantitative methodology with a correlational scope and a cross-sectional observational design. The study population consisted of 22 establishments registered in the Ministry of Tourism’s National Registry of Tourist Establishments, all of which voluntarily participated in the research. Data were collected using a structured questionnaire comprising 36 items on a Likert-type scale. Its reliability was high (α = 0.898 and α = 0.886), confirming a significant relationship between the two variables. Furthermore, it is concluded that the integration of management accounting and the accounting information system strengthens planning, control, and decision-making processes, serving as a strategic element for improving the administrative and financial management of two-star hotels. Additionally, the study provides empirical evidence on a little-explored hotel segment in the Ecuadorian context, offering useful information for future research and for the management of establishments with similar characteristics.

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