Palabras clave
Inteligencia artificial
competencias
contabilidad
herramientas tecnológicas
Cómo citar
Resumen
En el marco de la quinta revolución industrial y del nuevo paradigma científico-tecnológico, en este artículo se presentan los resultados de una investigación cuyo propósito fue analizar el uso de herramientas de innovación tecnológica aplicadas por un grupo de profesionales en contabilidad de cuatro universidades de Suramérica. Este documento, con un enfoque mixto, agrupa el diagnóstico sobre el uso de capacidades de innovación tecnológica por parte de 85 profesionales en contabilidad. La información fue recolectada mediante cuestionarios tipo Likert e interpretada con estadística descriptiva; además, se trianguló con la información obtenida a través de entrevistas en profundidad y con aquella identificada en la revisión de literatura. Los resultados demuestran que el uso de capacidades de innovación tecnológica por parte de los profesionales en contabilidad es deficiente en relación con la expectativa teórica identificada. Por ello, los programas que forman estos profesionales deben propender por el desarrollo de las competencias requeridas para operar en este nuevo ecosistema contable. Este documento representa un aporte al conocimiento, pues permite reconocer las debilidades en la formación de los profesionales en contabilidad en relación con las herramientas tecnológicas, con el fin de que los programas de contaduría pública de Suramérica mejoren sus currículos por competencias, de acuerdo con las necesidades identificadas.
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