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  1. Home
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Browsing by Author "Guiracocha Déleg Maritza Daniela"

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    Implementación de una aplicación de control contable para el Centro de Compras 9 de Octubre
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Guiracocha Déleg Maritza Daniela
    The control of income and expenses in the small businesses of the 9 de Octubre Shopping Center presents difficulties due to the use of manual records and the limited use of technology, which affects financial organization and decision-making. In this context, the purpose of the present study was to implement an accounting control application for computers with Windows 11 and Android devices that optimizes the recording and tracking of financial operations for merchants. The research was applied, with a mixed approach, a non-experimental cross sectional design, and a descriptive scope. The population consisted of 212 merchants, and a non-probabilistic convenience sample of 20 participants was used. For data collection, focus groups, semi-structured interviews, surveys, document analysis, and direct observation were employed. The results showed that 75% of merchants do not use technological tools for financial control, 65% do not keep a record of income and expenses, 90% expressed willingness to use an application, 75% showed interest in receiving training, and 85% considered it important to have an accounting control tool. Based on these findings, an application was implemented that integrates modules for income, expenses, customers, suppliers, accounts receivable and payable, and financial reports. It is concluded that the implementation of this application constitutes a viable alternative to strengthen financial control, improve the organization of accounting information, and support decision-making thru the use of digital technologies.

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