The first research question suggested that in the case of those SMEs which use
AIS for their bank and fiscal management there was a significant relationship with
the performance indicators. On the basis of the results it is indeed shown that not
only is there such a relationship, it is also a positive one because there is a
significant difference in the measures between groups one and four in the ROA
and between groups one and three regarding the ROE (Table 4). With regard to
economic returns this implies that those SMEs using AIS for bank and fiscal
management have higher profitability than those not using it, the group 1 average
is 2.20 and group 4 has -4.30. With regard to financial returns, the same situation
occurs but the significance is established between groups 1 and 3. The group 1