Análisis bibliométrico de la transformación digital en la contabilidad

La investigación se enfoca en explorar y comprender la transformación digital en el ámbito contable mediante un enfoque exploratorio, se destaca la importancia de entender como la digitalización está influyendo en la producción científica y la colaboración internacional entre países en el campo de l...

Full description

Autores:
Narvaez Sakr, Pedro Luis
Galindo Guerra, Wendy Johana
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2024
Institución:
Universidad Cooperativa de Colombia
Repositorio:
Repositorio UCC
Idioma:
spa
OAI Identifier:
oai:repository.ucc.edu.co:20.500.12494/56510
Acceso en línea:
https://hdl.handle.net/20.500.12494/56510
Palabra clave:
Contabilidad
Trasformación digital
Adopción Tecnológica
Tecnologías digitales
Accounting
Digital Transformation
Technological Adoption
Digital Technologies
Rights
closedAccess
License
http://creativecommons.org/publicdomain/zero/1.0/
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dc.title.spa.fl_str_mv Análisis bibliométrico de la transformación digital en la contabilidad
title Análisis bibliométrico de la transformación digital en la contabilidad
spellingShingle Análisis bibliométrico de la transformación digital en la contabilidad
Contabilidad
Trasformación digital
Adopción Tecnológica
Tecnologías digitales
Accounting
Digital Transformation
Technological Adoption
Digital Technologies
title_short Análisis bibliométrico de la transformación digital en la contabilidad
title_full Análisis bibliométrico de la transformación digital en la contabilidad
title_fullStr Análisis bibliométrico de la transformación digital en la contabilidad
title_full_unstemmed Análisis bibliométrico de la transformación digital en la contabilidad
title_sort Análisis bibliométrico de la transformación digital en la contabilidad
dc.creator.fl_str_mv Narvaez Sakr, Pedro Luis
Galindo Guerra, Wendy Johana
dc.contributor.advisor.none.fl_str_mv Farah, Luis Tomas
dc.contributor.author.none.fl_str_mv Narvaez Sakr, Pedro Luis
Galindo Guerra, Wendy Johana
dc.contributor.corporatename.none.fl_str_mv Universidad Cooperativa de Colombia
dc.subject.proposal.spa.fl_str_mv Contabilidad
Trasformación digital
Adopción Tecnológica
Tecnologías digitales
topic Contabilidad
Trasformación digital
Adopción Tecnológica
Tecnologías digitales
Accounting
Digital Transformation
Technological Adoption
Digital Technologies
dc.subject.proposal.eng.fl_str_mv Accounting
Digital Transformation
Technological Adoption
Digital Technologies
description La investigación se enfoca en explorar y comprender la transformación digital en el ámbito contable mediante un enfoque exploratorio, se destaca la importancia de entender como la digitalización está influyendo en la producción científica y la colaboración internacional entre países en el campo de la contabilidad. Para llevar a cabo este análisis, se empleó un enfoque metodológico mixto, utilizando la plataforma SCOPUS para la recopilación de datos. Se revisaron 50 artículos internacionales centrándose en el periodo entre 2003 y 2023, abarcando temas que van desde perspectivas críticas sobre contabilidad y educación hasta cuestiones en la educación contable, la adopción de nuevas herramientas digitales como blockchain y criptomonedas, entre otros. Los resultados revelaron autores influyentes en el campo de la transformación digital en la contabilidad, como ZHANG Y e VARZARY AA, Destacaron la colaboración internacional entre países geográficamente cercanos o culturalmente similares como un factor importante en la investigación en Contabilidad Digital, resaltando la importancia de la investigación colaborativa y multidisciplinaria en la comprensión de la transformación digital en la contabilidad a nivel global.
publishDate 2024
dc.date.accessioned.none.fl_str_mv 2024-07-23T22:47:06Z
dc.date.available.none.fl_str_mv 2024-07-23T22:47:06Z
dc.date.issued.none.fl_str_mv 2024-07-23
dc.type.none.fl_str_mv Trabajo de grado - Pregrado
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status_str acceptedVersion
dc.identifier.citation.none.fl_str_mv Narváez Sakr, P. L. y Galeano Guerra, W. J. (2024). Análisis bibliométrico de la transformación digital en la contabilidad [Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio Institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/56510
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12494/56510
identifier_str_mv Narváez Sakr, P. L. y Galeano Guerra, W. J. (2024). Análisis bibliométrico de la transformación digital en la contabilidad [Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio Institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/56510
url https://hdl.handle.net/20.500.12494/56510
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.references.none.fl_str_mv Abdullah, S. N., Aziz, A. A., & Saifulazri, B. Q. (2023). The impact of information technology on accounting systems towards SME performance in Malaysia. Journal of Social Economics Research, 10(2), 69–80. https://doi.org/10.18488/35.v10i2.3406
Adrianto, C. J., Tohang, V., & Tandiono, R. (2023). The Impact of Automation on the Accounting Profession - The Perspective of Indonesian Accountants. E3S Web of Conferences, 388. https://doi.org/10.1051/e3sconf/202338803035
Alali, F. A., & Yeh, C.-L. (2012). Cloud computing: Overview and risk analysis. Journal of Information Systems, 26(2), 13–33. https://doi.org/10.2308/isys-50229
Al-Htaybat, K., & von Alberti-Alhtaybat, L. (2017). Big Data and corporate reporting: impacts and paradoxes. Accounting, Auditing and Accountability Journal, 30(4), 850–873. https://doi.org/10.1108/AAAJ-07-2015-2139
Al-Htaybat, K., von Alberti-Alhtaybat, L., & Alhatabat, Z. (2018). Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum. Accounting Education, 27(4), 333–357. https://doi.org/10.1080/09639284.2018.1437758
Al-Okaily, M., Alsmadi, A. A., Alrawashdeh, N., Al-Okaily, A., Oroud, Y., & Al-Gasaymeh, A. S. (2023). The role of digital accounting transformation in the banking industry sector: an integrated model. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-04-2023-0214
Awang, Y., Taib, A., Shuhidan, S. M., Zakaria, Z. N. Z., Ifada, L. M., & Sulistyowati, S. (2023). Mapping between Digital Competencies and Digitalization of the Accounting Profession among Postgraduate Accounting Students. Asian Journal of University Education, 19(1), 83–94. https://doi.org/10.24191/ajue.v19i1.21226
Azhar, Z., Jalaludin, D., Ghani, E. K., Ramayah, T., & Nelson, S. P. (2023). Learning agility quotient and work readiness of graduating accounting students: embracing the dynamics of IR4.0. Accounting Education. https://doi.org/10.1080/09639284.2023.2211567
Berikol, B. Z., & Killi, M. (2021). The effects of digital transformation process on accounting profession and accounting education. In Accounting, Finance, Sustainability, Governance and Fraud. https://doi.org/10.1007/978-981-15-1928-4_13
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Damerji, H., & Salimi, A. (2021). Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting. Accounting Education, 30(2), 107–130. https://doi.org/10.1080/09639284.2021.1872035
Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain technology in the future of business cyber security and accounting. Journal of Management Analytics, 7(2), 189–208. https://doi.org/10.1080/23270012.2020.1731721
Gil Higinio, C. A. (2021). Accounting education and globalization. An approach to the reality of accounting students in Colombia | Educación contable y globalización. Un acercamiento a la realidad de los estudiantes de contaduría en Colombia. Revista Venezolana de Gerencia, 26(Special Is), 217–231. https://doi.org/10.52080/rvgluz.26.e5.15
Gonçalves, M. J. A., da Silva, A. C. F., & Ferreira, C. G. (2022). The Future of Accounting: How Will Digital Transformation Impact the Sector? Informatics, 9(1). https://doi.org/10.3390/informatics9010019
Grosu, V., Cosmulese, C. G., Socoliuc, M., Ciubotariu, M.-S., & Mihaila, S. (2023). Testing accountants’ perceptions of the digitization of the profession and profiling the future professional. Technological Forecasting and Social Change, 193. https://doi.org/10.1016/j.techfore.2023.122630
Haapamäki, E., & Sihvonen, J. (2019). Cybersecurity in accounting research. Managerial Auditing Journal, 34(7), 808–834. https://doi.org/10.1108/MAJ-09-2018-2004
Howieson, B. (2003). Accounting practice in the new millennium: Is accounting education ready to meet the challenge? British Accounting Review, 35(2), 69–103. https://doi.org/10.1016/S0890-8389(03)00004-0
Korhonen, T., Selos, E., Laine, T., & Suomala, P. (2021). Exploring the programmability of management accounting work for increasing automation: an interventionist case study. Accounting, Auditing and Accountability Journal, 34(2), 253–280. https://doi.org/10.1108/AAAJ-12-2016-2809
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. (2020). Digital accounting and the human factor: Theory and practice. ACRN Journal of Finance and Risk Perspectives, 9(1), 78–89. https://doi.org/10.35944/JOFRP.2020.9.1.006
Kuzmenko, H., Zakharkina, L., Tranchenko, O., Galenko, O., Chuba, N., Petrenko, N., & Kravchenko, V. (2023). Implementation of information technologies in the international accounting system of fuel and energy sector enterprises. E3S Web of Conferences, 408. https://doi.org/10.1051/e3sconf/202340801022
Laverde Guzmán, M. Y. (2023). DIGITAL COMPETENCIES IN PUBLIC ACCOUNTING PROFESSIONALS The need for the new normal | COMPETENCIAS DIGITALES EN PROFESIONALES DE LA CONTADURÍA PÚBLICA Necesidad de la nueva normalidad. Human Review. International Humanities Review / Revista Internacional de Humanidades, 17(3). https://doi.org/10.37467/revhuman.v12.4733
Li, Y., He, G., Wang, D., Chen, Y., & Li, Z. (2023). What Is the Impact of Digital Transformation? A Bibliometric Analysis. E3S Web of Conferences, 409. https://doi.org/10.1051/e3sconf/202340905001
Mehedintu, A., & Soava, G. (2023). Approach to the Impact of Digital Technologies on Sustainability Reporting through Structural Equation Modeling and Artificial Neural Networks. Electronics (Switzerland), 12(9). https://doi.org/10.3390/electronics12092048
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6). https://doi.org/10.1016/j.bar.2019.04.002
Mosteanu, N. R., & Faccia, A. (2020). Digital systems and new challenges of financial management – fintech, XBRL, blockchain and cryptocurrencies. Quality - Access to Success, 21(174), 159–166.
Muñoz Hernández, H., Zapata Cantero, L. G., Requena Vidal, D. M., & Ricardo Villadiego, L. (2019). Computer risks and alternatives for computer security in accounting systems in colombia | Riesgos informáticos y alternativas para la seguridad informática en sistemas contables en colombia. Revista Venezolana de Gerencia, 24(2), 528–541. https://doi.org/10.37960/REVISTA.V24I2.31508
Muthaiyah, S., Phang, K., & Sembakutti, S. (2021). Bridging skill gaps and creating future ready accounting and finance graduates: An exploratory study. F1000Research, 10. https://doi.org/10.12688/f1000research.72880.1
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spelling Farah, Luis TomasNarvaez Sakr, Pedro LuisGalindo Guerra, Wendy JohanaUniversidad Cooperativa de Colombia2024-07-23T22:47:06Z2024-07-23T22:47:06Z2024-07-23Narváez Sakr, P. L. y Galeano Guerra, W. J. (2024). Análisis bibliométrico de la transformación digital en la contabilidad [Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio Institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/56510https://hdl.handle.net/20.500.12494/56510La investigación se enfoca en explorar y comprender la transformación digital en el ámbito contable mediante un enfoque exploratorio, se destaca la importancia de entender como la digitalización está influyendo en la producción científica y la colaboración internacional entre países en el campo de la contabilidad. Para llevar a cabo este análisis, se empleó un enfoque metodológico mixto, utilizando la plataforma SCOPUS para la recopilación de datos. Se revisaron 50 artículos internacionales centrándose en el periodo entre 2003 y 2023, abarcando temas que van desde perspectivas críticas sobre contabilidad y educación hasta cuestiones en la educación contable, la adopción de nuevas herramientas digitales como blockchain y criptomonedas, entre otros. Los resultados revelaron autores influyentes en el campo de la transformación digital en la contabilidad, como ZHANG Y e VARZARY AA, Destacaron la colaboración internacional entre países geográficamente cercanos o culturalmente similares como un factor importante en la investigación en Contabilidad Digital, resaltando la importancia de la investigación colaborativa y multidisciplinaria en la comprensión de la transformación digital en la contabilidad a nivel global.The research focuses on exploring and understanding the digital transformation in the accounting field through an exploratory approach, highlighting the importance of understanding how digitization is influencing scientific production and international collaboration among countries in the accounting field. To carry out this analysis, a mixed methodological approach was employed, utilizing the SCOPUS platform for data collection. Fifty international articles were reviewed, focusing on the period between 2003 and 2023, covering topics ranging from critical perspectives on accounting and education to issues in accounting education, the adoption of new digital tools such as blockchain and cryptocurrencies, among others. The research outcomes unveiled notable figures within the realm of digital advancement in accounting, exemplified by ZHANG Y and VARZARY AA. The study underscored the significance of cross-border collaboration, particularly among nations sharing geographic or cultural proximities, as a pivotal element in exploring the realm of Digital Accounting. This underscores the imperative of collaborative and interdisciplinary research efforts in comprehending the global landscape of digital transformation in accounting.Resumen –Abstrac –Introducción – Capítulo. I Problema -- 1.1 Objetivos -- 1.1.1 Objetivo general --1.1.2 Objetivos específicos -- 1.2 Justificación -- Capítulo II Antecedentes -- 2.1 Antecedentes Nacionales e Internacionales -- Capítulo III Metodología -- 3.1 Enfoque -- 3.2 Tipo de estudio -- 3.3 Método de investigación -- Capítulo IV Resultados – 4. Conclusiones – 5. Referencias.PregradoContador Publico42 p.application/pdfspaUniversidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, MonteríaContaduría PúblicaCiencias Económicas, Administrativas y ContablesMonteríaMonteríahttp://creativecommons.org/publicdomain/zero/1.0/info:eu-repo/semantics/closedAccessCC0 1.0 Universalhttp://purl.org/coar/access_right/c_14cbAnálisis bibliométrico de la transformación digital en la contabilidadTrabajo de grado - Pregradohttp://purl.org/coar/resource_type/c_7a1finfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/acceptedVersionAbdullah, S. N., Aziz, A. A., & Saifulazri, B. Q. 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Approach to the Impact of Digital Technologies on Sustainability Reporting through Structural Equation Modeling and Artificial Neural Networks. Electronics (Switzerland), 12(9). https://doi.org/10.3390/electronics12092048Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6). https://doi.org/10.1016/j.bar.2019.04.002Mosteanu, N. R., & Faccia, A. (2020). Digital systems and new challenges of financial management – fintech, XBRL, blockchain and cryptocurrencies. Quality - Access to Success, 21(174), 159–166.Muñoz Hernández, H., Zapata Cantero, L. G., Requena Vidal, D. M., & Ricardo Villadiego, L. (2019). Computer risks and alternatives for computer security in accounting systems in colombia | Riesgos informáticos y alternativas para la seguridad informática en sistemas contables en colombia. 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