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Abstract
This study addresses the relevant question of the factors that affect the adoption and use of accounting services by social enterprises in the canton of La Maná. To this end, the objective of the study was to analyze the factors that influence the adoption and use of accounting services by social enterprises. Methodologically, the study relies on a quantitative approach using a correlational design, which allows examining the relationship between internal variables without direct manipulation, which facilitates an objective evaluation of how these variables influence the decision to adopt accounting services. A sample of 178 social enterprises was selected through simple random sampling, thus guaranteeing the representativeness and relevance of the results obtained. The results of the factor analysis reveal that accounting knowledge is the most influential factor, explaining 69% of the variance. This indicates that technical capacity and efficient management are crucial for the adoption of accounting services. In conclusion, the study highlights that improving accounting knowledge and internal management within ventures can be key to increasing the use of accounting services. Policies aimed at improving these areas could facilitate a more effective integration of accounting services into the canton's business structure.
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