
doi: 10.62452/c6as5b16
Accounting has evolved from its origins in ancient civilizations to adopt advanced technologies such as Accounting 2.0, which is essential to improve accuracy and transparency in financial records in an increasingly competitive market. This study, conducted in commercial enterprises in Cuenca, Ecuador, employed a quali-quantitative approach to investigate the adoption of accounting innovations. The results reveal a high familiarity with accounting 2.0, highlighting transparency and technological integration as key aspects valued by respondents. Although a significant number of companies surveyed report adopting innovative approaches, challenges such as technology integration and associated costs remain. Effective implementation of accounting 2.0 requires adapting accounting standards and improving data security. In conclusion, moving towards accounting 2.0 requires close collaboration to develop flexible regulatory frameworks that foster innovation and ensure efficient and transparent financial management, essential to strengthen the competitiveness and sustainable growth of organizations.
sistema informático, Social sciences (General), H1-99, H, innovación, Social Sciences, toma de decisiones, auditoría financiera
sistema informático, Social sciences (General), H1-99, H, innovación, Social Sciences, toma de decisiones, auditoría financiera
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 2 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Top 10% | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
