Abstract

MELCHOR MEDINA, José; LAVIN VERASTEGUI, Jesús  and  PEDRAZA MELO, Norma Angélica. Security in the data management and quality of accounting information systems for organizational performance. Contad. Adm [online]. 2012, vol.57, n.4, pp.11-34. ISSN 0186-1042.

Information is seen as an influential factor in the conception and maintenance of companies' competitive advantage. However, it has recently been threatened by the high levels of insecurity found in its management. For this reason, this research analyzes the degree of influence that security in the data management and quality of an accounting information system have on the organizational performance of the small and medium sized enterprises. The empirical study took place in the central region of the state of Tamaulipas, México through a correlational analysis with the use of SPSS software. The results show the greater level of impact that Security on the Information Management and Quality has on the productivity levels of enterprises. Similarly, the fact that innovation is not taken seriously in the analyzed organizations is highlighted.

Keywords : AIS; competitiveness; innovation; productivity; SME.