Accounting Information Systems and the Balanced Scorecard of industrial SMEs in Pasto

Abstract

In an environment of globalization, Accounting Information System (AIS) is a fundamental concept

within the processes of business competitiveness, thus, theoretical and empirical studies born increasingly to enhance their features. The present work is derived from research on AIS of 54 SMEs in the city of Pasto and its contribution in decision making. This empirical study allowed identifying among other aspects the insignificance given by managers of organizations to information systems and the minimum link to the business strategy of the AIS for a better decision making. Research which is derived from this paper focused his interest in the AIS, considering that several studies of SMEs address factors such structure, marketing, internationalization, capital, and to a lesser degree the subject under study. A review of concepts and ideas immersed in interpretation and analysis of results, allowed elaborating a synthesis on the incidence of AIS in decision making. Here the proposal that seeks to integrate AIS with the perspectives of the BSC is created to promote a better business management.