<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2665-0169</journal-id>
<journal-title><![CDATA[Prohominum. Revista de Ciencias Sociales y Humanas]]></journal-title>
<abbrev-journal-title><![CDATA[Prohominum]]></abbrev-journal-title>
<issn>2665-0169</issn>
<publisher>
<publisher-name><![CDATA[A.C. Venezolana de Investigación Social en Pro de la Humanidad ACVENISPROH]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2665-01692026000100408</article-id>
<article-id pub-id-type="doi">10.47606/acven/ph0450</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Adopción de tecnologías de contabilidad digital en el rendimiento financiero y la competitividad de las empresas emprendedoras de la provincia de Cusco, Perú]]></article-title>
<article-title xml:lang="en"><![CDATA[Adoption of Digital Accounting Technologies and Their Impact on the Financial Performance and Competitiveness of Entrepreneurial Firms in the Province of Cusco, Peru]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huaman-Ccañihua]]></surname>
<given-names><![CDATA[Paola Soledad]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Continental Cusco  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Perú</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2026</year>
</pub-date>
<volume>8</volume>
<numero>1</numero>
<fpage>408</fpage>
<lpage>423</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2665-01692026000100408&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2665-01692026000100408&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2665-01692026000100408&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La adopción de tecnologías de contabilidad digital se convierte en un elemento estratégico que afecta al rendimiento financiero y a la competitividad de las micro y pequeñas empresas de la provincia de Cusco, en Perú. La contabilidad tradicional, que se basa en procesos manuales, limita el acceso en el momento oportuno a la información necesaria para un adecuado proceso de toma de decisiones gerenciales. Por su parte, herramientas como el software de contabilidad en la nube, la facturación electrónica y la automatización de reportes financieros contribuyen a optimizar procesos, mejorar la eficiencia operativa y consolidar la sostenibilidad empresarial. El estudio se puso en marcha bajo un enfoque cuantitativo no experimental, correlacional y con un carácter transversal. La muestra estuvo constituida por 98 micro y pequeñas empresas que fueron beneficiarias del Fondo de Apoyo Empresarial a las MYPE (FAE-Mype) y que operaban en diferentes distritos de la provincia de Cusco. Para la obtención de los datos se aplicó una encuesta estructurada por 25 ítems con una escala tipo Likert, cuyos datos fueron analizados mediante estadística descriptiva, correlación de Pearson y regresión lineal múltiple utilizando el software SPSS. Los resultados obtenidos ponen de manifiesto correlaciones positivas y estadísticamente significativas entre la adopción de tecnologías contables digitales y la eficiencia operativa (r = 0,98), la toma de decisiones estratégicas (r = 0,97), el acceso a financiamiento (r = 0,93) y la sostenibilidad y crecimiento empresarial (r = 0,95), lo que conlleva a confirmar que una mayor adopción de la digitalización contable está relacionada con un mejor desempeño financiero y competitivo de las micro y pequeñas empresas emprendedoras.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The adoption of digital accounting technologies has become a strategic element that affects the financial performance and competitiveness of micro and small enterprises in the province of Cusco, Peru. Traditional accounting, based on manual processes, limits timely access to the information required for effective managerial decision-making. In contrast, tools such as cloud-based accounting software, electronic invoicing, and automated financial reporting contribute to process optimization, improved operational efficiency, and strengthened business sustainability. This study was conducted using a quantitative, non-experimental, correlational, and cross-sectional design. The sample consisted of 98 micro and small enterprises that were beneficiaries of the Business Support Fund for Micro and Small Enterprises (FAE-Mype) and operated in different districts of the province of Cusco. Data were collected through a structured 25-item survey using a Likert-type scale and analyzed using descriptive statistics, Pearson correlation, and multiple linear regression with SPSS software. The results reveal positive and statistically significant correlations between the adoption of digital accounting technologies and operational efficiency (r = 0.98), strategic decision-making (r = 0.97), access to financing (r = 0.93), and business sustainability and growth (r = 0.95), confirming that a higher level of accounting digitalization is associated with improved financial and competitive performance among entrepreneurial micro and small enterprises.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[contabilidad digital]]></kwd>
<kwd lng="es"><![CDATA[pymes]]></kwd>
<kwd lng="es"><![CDATA[eficiencia operativa]]></kwd>
<kwd lng="es"><![CDATA[toma de decisiones]]></kwd>
<kwd lng="es"><![CDATA[acceso a financiamiento]]></kwd>
<kwd lng="es"><![CDATA[sostenibilidad empresarial]]></kwd>
<kwd lng="en"><![CDATA[digital accounting]]></kwd>
<kwd lng="en"><![CDATA[SMEs]]></kwd>
<kwd lng="en"><![CDATA[operational efficiency]]></kwd>
<kwd lng="en"><![CDATA[decision-making]]></kwd>
<kwd lng="en"><![CDATA[access to financing]]></kwd>
<kwd lng="en"><![CDATA[business sustainability]]></kwd>
</kwd-group>
</article-meta>
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