La Transformación Digital en la Profesión Contable y los Desafíos y Oportunidades que Presenta: Una Revisión Sistemática
DOI:
https://doi.org/10.23857/dc.v10i4.4111Palabras clave:
automatización contable, competencias digitales en contabilidad, innovación en auditoríaResumen
El avance de tecnologías emergentes como la inteligencia artificial, el aprendizaje automático y la automatización de procesos está revolucionando la práctica contable. Esta investigación se centra en la transformación digital del ámbito contable, identificando tanto los desafíos como las oportunidades que presenta. El objetivo de la presente investigación es comprender su impacto y ofrecer recomendaciones para que los contadores se adapten a la digitalización y la aprovechen al máximo. Asimismo, se analiza cómo la transformación digital afecta la regulación contable y su influencia en el cumplimiento normativo y la ética profesional. Para garantizar la transparencia y calidad de revisión sistemática, se emplea el método PRISMA y la metodología GRADE para evaluar la solidez de la evidencia. También se incluyen estudios recientes de la base de datos Scopus, limitados a los últimos cinco años, enfocándose en artículos de revistas y conferencias. Los resultados indican que la digitalización mejora la precisión y eficiencia de los procesos contables, aunque también presenta desafíos como la seguridad de los datos y la necesidad de nuevas competencias. Finalmente, entre las limitaciones del estudio destacan la selección de bases de datos, el sesgo hacia resultados positivos y la rápida evolución tecnológica que puede dejar obsoletos los hallazgos.
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