Impact of the Implementation of E-Accounting in Mexico
Bibliographic record
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).
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".