Opportunities and challenges of ICTs in the accounting profession

The objective of this research is to analyze the impact of Information and Communication Technologies -ICT- in the accounting profession and the possibilities of appropriating the implicit potentialities that promote the integral development of organizations and their environment. A review is develo...

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Detalles Bibliográficos
Autores principales: Gómez Gómez, Lina Teresa, Oviedo Pino, Juan Ignacio, Ruiz Muñoz, Erika Yissela
Formato: Revistas
Lenguaje:Español
Publicado: Universidad de Cartagena 2022
Acceso en línea:https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/4212
Descripción
Sumario:The objective of this research is to analyze the impact of Information and Communication Technologies -ICT- in the accounting profession and the possibilities of appropriating the implicit potentialities that promote the integral development of organizations and their environment. A review is developed and shows how financial markets urgently requires adopting accounting information. Understanding accounting exclusively from the financial point of view limits what should lead to an accounting task that redirects and innovates from ICT to allow the interdisciplinary advance of the accounting discipline.