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Abstract
In the food and beverage sector in the city of Latacunga, Ecuador, firms face increasing competitive demands and different levels of technological adoption, while empirical evidence on the relationship between digital intensity and financial outcomes in local contexts remains limited. This study analyzes the relationship between digital intensity and financial performance using a quantitative approach with a non-experimental, correlational design. Digital intensity was measured through a structured instrument, while financial performance was evaluated using objective indicators such as ROA and ROE obtained from real financial data. The sample included 14 firms, and Spearman’s correlation coefficient was applied to examine the relationship between variables. The results show a moderate positive relationship between digital intensity and ROA, and a positive but weak relationship with ROE. The findings suggest that business digitalization is associated with financial performance in different ways, with a stronger link to operational efficiency, without implying causality.
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