TY - GEN
T1 - La transformación digital y los desafíos del contador, un análisis de los desafíos actuales para los profesionales de contabilidad
AU - Linares-Guerrero, Melva
AU - del Carmen Plasencia-Núñez, Lourdes
AU - Rafael-Izquierdo, Jack Kevin
N1 - Publisher Copyright:
© 2024 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2024
Y1 - 2024
N2 - Digital transformation in accounting involves the adoption of digital technologies and advanced software to improve efficiency and accuracy in financial and business management; However, effectively integrating advanced accounting systems presents challenges, such as synchronization errors, incompatibility, and security concerns; For this reason, the present study aims to analyze how digital transformation impacts the challenges of the accounting professional. Regarding the methodology, the research is basic, descriptive level, developed under a quantitative approach, the data collection technique was the survey through the questionnaire instrument, the reliability of the instrument was measured through the Cronbach's Alpha coefficient of 0.94 in the Digital Transformation variable and 0.89 in the Professional Challenge variable, the population made up of accounting professionals from the College of Accountants Public of Cajamarca; of which a sample of 104 chartered accountants was obtained, the type of sampling used is intentional or convenience, the results reveal that the majority ofrespondents perceive the digital transformation positively, experiencing a positive impact on their challenges. professionals and work capacity. It is concluded that digital transformation has a positive and diverse impact on the accounting profession. Training in new technologies emerges as crucial to maximize benefits and mitigate challenges. The article highlights the importance of continuous adaptation of accounting professionals to face the changes and challenges in the era of digital transformation.
AB - Digital transformation in accounting involves the adoption of digital technologies and advanced software to improve efficiency and accuracy in financial and business management; However, effectively integrating advanced accounting systems presents challenges, such as synchronization errors, incompatibility, and security concerns; For this reason, the present study aims to analyze how digital transformation impacts the challenges of the accounting professional. Regarding the methodology, the research is basic, descriptive level, developed under a quantitative approach, the data collection technique was the survey through the questionnaire instrument, the reliability of the instrument was measured through the Cronbach's Alpha coefficient of 0.94 in the Digital Transformation variable and 0.89 in the Professional Challenge variable, the population made up of accounting professionals from the College of Accountants Public of Cajamarca; of which a sample of 104 chartered accountants was obtained, the type of sampling used is intentional or convenience, the results reveal that the majority ofrespondents perceive the digital transformation positively, experiencing a positive impact on their challenges. professionals and work capacity. It is concluded that digital transformation has a positive and diverse impact on the accounting profession. Training in new technologies emerges as crucial to maximize benefits and mitigate challenges. The article highlights the importance of continuous adaptation of accounting professionals to face the changes and challenges in the era of digital transformation.
KW - accounting professional
KW - challenges
KW - changes in the accounting profession
KW - Digital transformation
KW - impact
UR - http://www.scopus.com/inward/record.url?scp=85203817661&partnerID=8YFLogxK
U2 - 10.18687/LACCEI2024.1.1.382
DO - 10.18687/LACCEI2024.1.1.382
M3 - Contribución a la conferencia
AN - SCOPUS:85203817661
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 22nd LACCEI International Multi-Conference for Engineering, Education and Technology
T2 - 22nd LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2024
Y2 - 17 July 2024 through 19 July 2024
ER -