Abstract

In Mexico in 2015, a new fiscal requirement emerged called electronic accounting (e-Accounting), which consists of sending specified documents to the tax authority that form part of corporate accounting, this new requirement puts the country at the forefront of electronic accounting world-wide since the purpose is to increase tax revenue. The purpose of this study was to describe and analyze the adoption and implementation of electronic accounting by companies in Mexico and their contribution is to identify the factors that contribute to the success of the process. We applied a questionnaire to 94 companies selected at random, which correspond to individuals and corporations that had to comply with e-Accounting requirements in 2015 and 2016, where we analyzed some variables that were considered fundamental: training and specialization of the CEO, training of accounting staff, the state of computer use and technical conditions for being able to keep electronic accounting. We performed a regression analysis with 12 independent variables where the results show that the integration of balance sheet items is relevant for the process of adoption and implementation of electronic accounting (dependent variable).

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