Abstract

ISLAS PINEDA, Jorge Alberto; LOPEZ PEREZ, Jesús Fabián  and  PALOMO GONZALEZ, Miguel Ángel. ICT Factors that contribute to improving the business performance. Contad. Adm [online]. 2020, vol.65, n.4, 00004.  Epub Sep 13, 2021. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2020.2165.

The purpose of this article is to identify the information and communication technologies (ICT) factors, that could have an impact in the performance of the SMEs business, and with a resource-based perspective (RBV). Therefore, 51 owners of SMEs were interviewed, to determine the relationship of the proposed factors and the improvement of the business performance. The collected data was analyzed using the multiple regression model. As a result of the statistical analysis, a final model was obtained and shows that the financial investments, the capacities of use, the government and the strategies of implementation, as the ICT factors that contribute to improve the performance of the SMEs business, being the financial investments the ICT factor with the greatest impact on performance.

Keywords : M1; M15; O10; SMEs; Multiple regression; Business performance; Information technology.

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