Effect of technological advances in the practice of public accounting

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Published: Dec 22, 2020
DOI: https://doi.org/10.22209/rhs.v8n2a01
Keywords:
technological advances public accounting professional practice technology information and communications ICT.

Main Article Content

Flor Valeria Carmona Henao
Corporación Universitaria Remington
http://orcid.org/0000-0003-0695-756X
Jorge Armando Muñoz Ruiz
Corporación Universitaria Remington
http://orcid.org/0000-0001-8905-1194

Abstract

This research study aims at analyzing the effect of technological advances in the practice of public accounting in Colombia. This quantitative field study was classified as descriptive, non-experimental and transactional. Both a systematic review of bibliography and a structured interview administered to teachers from Uniremington School of Accounting Sciences were used as data collection techniques. The findings show that technological advances have had a positive effect on the public accounting profession.  Information and communication technologies offer an opportunity for accountant professionals to grow and increase their competitive edge in the globalized world today.  The effect of these technologies in financial organizational processes has led companies, universities, the State and other organizations regulating the accounting profession to search professionals who are capable of carrying out all the business-related activities. They require strategic-thinking, innovative professionals, with analysis capacities, executing leadership in processes and costs and with strong assertive communication and skills in the use of legal language.

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How to Cite
Carmona Henao, F. V., & Muñoz Ruiz, J. A. (2020). Effect of technological advances in the practice of public accounting. RHS-Revista Humanismo Y Sociedad, 8(2), 6–21. https://doi.org/10.22209/rhs.v8n2a01
Issue
Vol. 8 No. 2 (2020)
Section
Scientific and technological research article
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Author Biographies

Flor Valeria Carmona Henao, Corporación Universitaria Remington

Estudiante de Contaduría Pública en la Corporación Universitaria Remington. Estudiante adscrita al Semillero de Investigación Arista Contable (SIACON).

Jorge Armando Muñoz Ruiz, Corporación Universitaria Remington

Doctor en Ciencias Sociales mención Gerencia. Magíster en Tributación. Contador Público. Abogado. Coordinador del Centro de Investigaciones de la Facultad Ciencias Contables de la Corporación Universitaria Remington – Colombia. Miembro del Grupo de Investigación Capital Contable Uniremington. Docente universitario. Miembro de la Unión Iberoamericana de Municipalistas.

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