Análisis documental sobre las habilidades y competencias requeridas por los contadores públicos ante la tecnología blockchain
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Date
2025-02-12
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este trabajo de grado se propuso como objetivo realizar un análisis documental sobre las habilidades y competencias requeridas por los contadores públicos ante la tecnología blockchain.
La investigación se desarrolló bajo un enfoque documental y cualitativo, analizando fuentes académicas para dar respuesta a los objetivos específicos planteados. Los resultados demuestran que la tecnología blockchain (DLT) es un catalizador que está reconfigurando la confianza en los
registros, impulsando la transición de la partida doble a la contabilidad de triple entrada y facilitando la auditoría continua en tiempo real, lo cual obliga al contador a migrar del rol de registrador a estratega digital. Por tanto, el profesional requiere competencias 4.0, combinando habilidades técnicas (DLT, Big Data, Smart Contracts) con habilidades blandas (auto-aprendizaje y pensamiento crítico), cuya ausencia conlleva riesgo de obsolescencia. La relevancia de la blockchain, si bien es innegable es condicional a la superación de la incertidumbre regulatoria sobre la valoración de criptoactivos y la resistencia organizacional al cambio. Finalmente, se concluye que la continuidad y vigencia del contador público dependerán de que la academia y el gremio lideren el rediseño curricular para integrar estas exigencias con visión ética y estratégica.
The objective of this degree project was to carry out a documentary analysis on the skills and competencies required by public accountants in the face of blockchain technology. The research was developed under a documentary and qualitative approach, analyzing academic sources to respond to the specific objectives set. The results demonstrate that blockchain technology (DLT) is a catalyst that is reshaping trust in records, driving the transition from double entry to triple-entry accounting, and facilitating continuous auditing in real-time, forcing the accountant to migrate from the role of registrar to digital strategist. Therefore, the professional requires 4.0 competencies, combining technical skills (DLT, Big Data, Smart Contracts) with soft skills (self-learning and critical thinking), the absence of which entails a risk of obsolescence. The relevance of blockchain, while undeniable, is conditional on overcoming regulatory uncertainty about the valuation of cryptoassets and organizational resistance to change. Finally, it is concluded that the continuity and validity of the public accountant will depend on the academy and the guild leading the curricular redesign to integrate these requirements with an ethical and strategic vision.
The objective of this degree project was to carry out a documentary analysis on the skills and competencies required by public accountants in the face of blockchain technology. The research was developed under a documentary and qualitative approach, analyzing academic sources to respond to the specific objectives set. The results demonstrate that blockchain technology (DLT) is a catalyst that is reshaping trust in records, driving the transition from double entry to triple-entry accounting, and facilitating continuous auditing in real-time, forcing the accountant to migrate from the role of registrar to digital strategist. Therefore, the professional requires 4.0 competencies, combining technical skills (DLT, Big Data, Smart Contracts) with soft skills (self-learning and critical thinking), the absence of which entails a risk of obsolescence. The relevance of blockchain, while undeniable, is conditional on overcoming regulatory uncertainty about the valuation of cryptoassets and organizational resistance to change. Finally, it is concluded that the continuity and validity of the public accountant will depend on the academy and the guild leading the curricular redesign to integrate these requirements with an ethical and strategic vision.
Description
Realizar un análisis documental sobre las habilidades y competencias requeridas por los contadores públicos ante la tecnología blockchain.
Keywords
Blockchain, Contaduría Pública, Competencias Digitales, Contabilidad Triple Entrada, Transformación Digital