Evaluación del impacto de TIC en la transparencia financiera de entidades sin fines de lucro, periodo 2024.

Abstract

This study evaluates how Guayaquil's non-profit organizations' financial transparency will be affected by information and communication technologies (ICT) in 2024. A descriptive design was used, utilizing the COSO III framework and theoretical perspectives on agency, stakeholders, and institutional theory. Fifteen foundations participated in structured surveys to gather data. The results indicate a low-to-moderate degree of internal control implementation and ICT adoption, with gaps in documentation, training, and job segregation. Although costs and capacity limitations limit the benefits, there is a positive correlation between ICT use and the quality of financial information, which enhances auditability and traceability. To improve accountability and institutional sustainability, recommendations include formal internal transparency policies, focused training programs, and the gradual adoption of accounting software.