La profesión contable y su desarrollo a partir de las tecnologías de información y la comunicación en Colombia
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Date
2022-08
Authors
Llano Ortega, Giset
Méndez Duarte, Jennifer Rocío
Rojas Ariza, Miguel Eduardo
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Editors
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Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En la actualidad, para los contadores públicos es de suma importancia estar al día no solo en el ámbito profesional de su carrera en sí, sino también en las TICs; es por ello que, el objetivo de esta investigación es analizar las realidades de la profesión contable y su desarrollo a partir de las tecnologías de información y la comunicación en Colombia. Para la elaboración de esta investigación se utilizó un alcance descriptivo, con un enfoque cualitativo desde el análisis documental. Dentro de los resultados obtenidos se resalta el crecimiento y transformación digital, donde se hace imprescindible el uso de herramientas e infraestructura tecnológica que han tenido que adoptar las PYMES colombianas, tema que ha resaltado la importancia de la profesión contable en estos avances tecnológicos. Con base en lo anterior se concluye que existen una modernización dentro de la contabilidad el cual ha llevado al profesional a adaptarse a la nueva era para no quedar fuera del mercado.
Currently, it is of utmost importance for public accountants to be up to date not only in the professional field of their career itself, but also in ICTs; that is why the objective of this research is to analyze the realities of the accounting profession and its development based on information and communication technologies in Colombia. For the elaboration of this research a descriptive scope was used, with a qualitative approach from the documentary analysis. The results obtained highlight the growth and digital transformation, where the use of technological tools and infrastructure that Colombian SMEs have had to adopt is essential, an issue that has highlighted the importance of the accounting profession in these technological advances. Based on the above, it is concluded that there is a modernization within accounting which has led the professional to adapt to the new era in order not to be left out of the market.
Currently, it is of utmost importance for public accountants to be up to date not only in the professional field of their career itself, but also in ICTs; that is why the objective of this research is to analyze the realities of the accounting profession and its development based on information and communication technologies in Colombia. For the elaboration of this research a descriptive scope was used, with a qualitative approach from the documentary analysis. The results obtained highlight the growth and digital transformation, where the use of technological tools and infrastructure that Colombian SMEs have had to adopt is essential, an issue that has highlighted the importance of the accounting profession in these technological advances. Based on the above, it is concluded that there is a modernization within accounting which has led the professional to adapt to the new era in order not to be left out of the market.
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Keywords
Gestión Tributaria, Contabilidad, Profesionales Contables, Modernización, Nueva Era Digital, Globalización, Tax Management, Accounting Profession, Information and Communication