THE DIFFUSION OF AN AUTHORITARIAN INNOVATION IN THE IMPLEMENTATION OF THE E-ACCOUNTING IN MEXICO
Journal Title: European Journal of Business and Social Sciences - Year 2016, Vol 5, Issue 7
Abstract
Aproblem that affects several countries in the world is the low tax collection. According to the Organization for the Cooperation and Economic Development, Mexico has a low tax revenue despite the fact that its income tax rates are high. Since 2015, Mexico has implemented an obligation on tax matters, which consists of, submitting accounting information through a website every month. The purpose of the present research is to describe the status of the mandatory adoption of electronic accounting (e-accounting), for which a survey was applied to 109 companies. The findings show a contrast between the categories of those obliged to comply in 2015 and in 2016, a coincidence in one category when comparing the rate adoption using Rogers’ theory, as well as a high concentration in the two initial categories of the adoption process.
Authors and Affiliations
Roberto Rodríguez Venegas| Universidad de Guanajuato, Campus Celaya Salvatierra, México. Departamento de Finanzas y Administración, Emigdio Archundia Fernández| Universidad de Guanajuato, Campus Celaya Salvatierra, México. Departamento de Finanzas y Administración, Ma. Guadalupe Olvera Maldonado| Universidad de Guanajuato, Campus Celaya Salvatierra, México. Departamento de Finanzas y Administración
Keywords
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