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Impact of the Implementation of E-Accounting in Mexico

Author

Listed:
  • Roberto Rodriguez Venegas
  • Rafael Espinoza Mosqueda

Abstract

In Mexico in 2015, a new fiscal requirement emerged called electronic accounting (e-Accounting), which consists of sending specified documents to the tax authority that form part of corporate accounting, this new requirement puts the country at the forefront of electronic accounting world-wide since the purpose is to increase tax revenue. The purpose of this study was to describe and analyze the adoption and implementation of electronic accounting by companies in Mexico and their contribution is to identify the factors that contribute to the success of the process. We applied a questionnaire to 94 companies selected at random, which correspond to individuals and corporations that had to comply with e-Accounting requirements in 2015 and 2016, where we analyzed some variables that were considered fundamental: training and specialization of the CEO, training of accounting staff, the state of computer use and technical conditions for being able to keep electronic accounting. We performed a regression analysis with 12 independent variables where the results show that the integration of balance sheet items is relevant for the process of adoption and implementation of electronic accounting (dependent variable).

Suggested Citation

  • Roberto Rodriguez Venegas & Rafael Espinoza Mosqueda, 2017. "Impact of the Implementation of E-Accounting in Mexico," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(3), pages 11-20, March.
    • Handle: RePEc:ibn:ijefaa:v:9:y:2017:i:3:p:11-20
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    References listed on IDEAS

    as
    1. Berumen Sergio A. & Arriaza Ibarra Karen, 2013. "Medición de la intensidad en el uso de las tecnologías de la información y la comunicación en Escandinavia," Contaduría y Administración, Accounting and Management, vol. 58(1), pages 289-306, enero-mar.
    2. Omar Mohamed Bukamal & Rami Mohammad Abu Wadi, 2016. "Factors Influencing the Success of ERP System Implementation in the Public Sector in the Kingdom of Bahrain," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(12), pages 21-36, December.
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    1. Javier G. Rodríguez Ruiz, 2019. "Adopción de Internet en México: Propuesta de un índice con base en Microdatos. (Internet Adoption in Mexico: Proposal of an Index based on Microdata)," Ensayos Revista de Economia, Universidad Autonoma de Nuevo Leon, Facultad de Economia, vol. 0(2), pages 135-182, November.

    More about this item

    Keywords

    factors; e-accounting; tax obligations; implementation; enterprises;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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