La digitalización como herramienta de la modernización contable. Una revisión sistemática
DOI:
https://doi.org/10.23857/dc.v12i2.4886Palabras clave:
Automatización, Blockchain, Competencias Digitales, Digitalización Contable, Inteligencia Artificial, Transformación Digital, Modernización ContableResumen
La transformación digital ha generado cambios relevantes en la contabilidad, favoreciendo la automatización y optimización de la información financiera. Esta investigación tuvo como objetivo analizar la digitalización como herramienta de modernización contable, identificando las principales tendencias tecnológicas, así como los beneficios, desafíos, competencias requeridas y estrategias de implementación asociadas a su adopción, con el fin de comprender su impacto en el ejercicio profesional del contador. Para ello, se efectuó una revisión sistemática de la literatura utilizando la metodología PRISMA, empleando estudios científicos obtenidos de Scopus y Web of Science (WoS), analizados mediante un enfoque cualitativo descriptivo. Los hallazgos señalan que tecnologías como la inteligencia artificial, blockchain, computación en la nube y Big Data demuestran un efecto favorable en términos de eficiencia operativa y toma de decisiones financieras. Sin embargo, estos desafíos continúan relacionados con las habilidades digitales, la seguridad de la información y la resistencia al cambio.
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Derechos de autor 2026 Josabet Andrea Pogo Achig , Víctor Manuel Albán Vallejo
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