Abstract

MONTACHANA-PAIDA, Alex Paul; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel Jose. Accounting 4.0 in SMEs in Ecuador. Noesis [online]. 2025, vol.7, n.esp1, pp.1368-1385.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.496.

Accounting 4.0 is presented as a strategic driver for SMEs in Ecuador, which are the main generators of employment and the backbone of national production. The COVID-19 pandemic highlighted the need to manage large volumes of data and adopt technological solutions that allow access to operational information in real time. This research, using the logical-historical method, analyzes the benefits of automating accounting processes from 2020 onwards, highlighting their impact on decision-making, administrative efficiency, and the control of assets, liabilities, and equity. It concludes that accounting digitization strengthens competitiveness, reduces the operational burden, and improves the quality of financial information. It also underscores the urgency of training accounting professionals to keep pace with technological developments and ensure proper data management, which is essential for driving the sustainable growth of SMEs in a post-pandemic, digitally dynamic, and resilient environment.

Keywords : Accounting 4.0; SMEs; decision-making; accounting processes; accounting professional..

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