Relationship between software investment and adoption of digital accounting systems in companies from the provinces of Pichincha and El Oro

Authors

Keywords:

Technological adoption, intangible capital, territorial heterogeneity, digital accounting systems

Abstract

This paper investigates how differences in technological adoption levels influence the use of digital accounting systems, comparing Pichincha, a province at the heart of Ecuador's technological hub, with El Oro, a province on the economic periphery of Ecuador. The analysis used microdata from the 2023 National Business Structural Survey (ENESEM) for 1,652 medium- and large-sized companies and performed weighted logistic regression models that account for the survey's complex sampling design. The results indicate a significant relation between the territorial factor and digitization. The driving factors of adoption in Pichincha are mainly internal organizational capabilities, with intensive Internet use and extensive software investment as the strongest predictors. Adoption in El Oro is more correlated with external factors, such as Internet connectivity and online sales. For instance, high device use in El Oro has been positively associated with adverse outcomes, suggesting the presence of technostress in low-digital-maturity contexts. In addition, investment in software does not have a significant influence on adoption in this province.

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Published

2026-05-01

How to Cite

Vizuete-Martínez, M. A., Solano-Solano, J. A., & Ramírez-Elías, G. (2026). Relationship between software investment and adoption of digital accounting systems in companies from the provinces of Pichincha and El Oro. Revista Científica Episteme & Praxis, 4(2), 18–30. Retrieved from https://epistemeypraxis.org/index.php/revista/article/view/185

Issue

Vol. 4 No. 2 (2026): Interdisciplinariedad y desarrollo: educación, derecho y sostenibilidad (mayo-agosto)

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Artículos

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Copyright (c) 2026 María Angélica Vizuete-Martínez, Javier Alejandro Solano-Solano, Gloria Ramírez-Elías

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