Impacto de la contabilidad en la toma de decisiones estratégicas en empresas de seguridad

Abstract

This study examined the critical role of accounting in the formulation of strategic decisions within the context of private security companies in Ecuador. Using a mixed methodological approach, combining quantitative and qualitative techniques, we sought to gain an in-depth understanding of how accounting practices influence decision making in this business sector. The results indicate that the majority of respondents consider accounting to be fundamental for decision making (60.98%) and the current accounting system to be efficient (39.02%). However, there are still areas for improvement, especially in the accuracy of accounting information and the integration of technological tools. Accounting is revealed as a pillar for evaluating profitability, mitigating risks, and guiding the pricing strategy. The need to improve staff training and internal communication to optimize their contribution to strategic decision making in a competitive market is highlighted. It is concluded that accounting is a pillar for the success and competitiveness of security companies in a dynamic business environment.