Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura

Las tecnologías 4.0 han transformado la contabilidad, mejorando eficiencia y precisión, pero han generado cambios en los roles profesionales. La adopción de inteligencia artificial, internet de las cosas y otras innovaciones ha impactado significativamente las industrias, introduciendo redes intelig...

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Autores:
Vargas Luna, Brenda
Ávila Padilla, Fredy Andres
Martinez Sanchez, Edna Rocio
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:20.500.12494/55617
Acceso en línea:
https://hdl.handle.net/20.500.12494/55617
Palabra clave:
Revolución industrial
Internet de las cosas (LoT)
Tecnologías 4.0
Computación
Optimización
Flexibilidad
Contabilidad
Industrial Revolution
Internet of Things (LoT)
4.0 Technologies
Computing
Optimization
Adaptability
Flexibility
Accounting
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License
http://purl.org/coar/access_right/c_14cb
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dc.title.spa.fl_str_mv Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura
title Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura
spellingShingle Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura
Revolución industrial
Internet de las cosas (LoT)
Tecnologías 4.0
Computación
Optimización
Flexibilidad
Contabilidad
Industrial Revolution
Internet of Things (LoT)
4.0 Technologies
Computing
Optimization
Adaptability
Flexibility
Accounting
title_short Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura
title_full Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura
title_fullStr Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura
title_full_unstemmed Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura
title_sort Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura
dc.creator.fl_str_mv Vargas Luna, Brenda
Ávila Padilla, Fredy Andres
Martinez Sanchez, Edna Rocio
dc.contributor.advisor.none.fl_str_mv Osorio Mass, Roberto Carlos
dc.contributor.author.none.fl_str_mv Vargas Luna, Brenda
Ávila Padilla, Fredy Andres
Martinez Sanchez, Edna Rocio
dc.contributor.corporatename.none.fl_str_mv Universidad Cooperativa de Colombia
dc.subject.proposal.spa.fl_str_mv Revolución industrial
Internet de las cosas (LoT)
Tecnologías 4.0
Computación
Optimización
Flexibilidad
Contabilidad
topic Revolución industrial
Internet de las cosas (LoT)
Tecnologías 4.0
Computación
Optimización
Flexibilidad
Contabilidad
Industrial Revolution
Internet of Things (LoT)
4.0 Technologies
Computing
Optimization
Adaptability
Flexibility
Accounting
dc.subject.proposal.none.fl_str_mv Industrial Revolution
Internet of Things (LoT)
4.0 Technologies
Computing
Optimization
Adaptability
Flexibility
Accounting
description Las tecnologías 4.0 han transformado la contabilidad, mejorando eficiencia y precisión, pero han generado cambios en los roles profesionales. La adopción de inteligencia artificial, internet de las cosas y otras innovaciones ha impactado significativamente las industrias, introduciendo redes inteligentes en la cadena de suministro. En este contexto, surge la pregunta sobre la preparación de los contadores frente a estas nuevas tecnologías. Es por eso, que el objetivo de este estudio es investigar la evolución temporal de la revolución industrial 4.0 en el marco de la contaduría Pública. Por tanto, la metodología utilizada fue mixta de tipo aplicativo y descriptivo, dado a que primeramente se identificaron, por medio de antecedentes, investigaciones relacionadas a las tecnologías 4.0 y la revolución industrial. Se emplearon técnicas bibliométricas para seleccionar una muestra de 250 investigaciones publicadas desde 2000 hasta 2023. Los resultados de la investigación muestran que, como resultado de la adopción de tecnologías modernas como las impresoras 3D y la inteligencia artificial, se ha transformado la vida cotidiana y laboral, generando regulaciones de protección de datos en todo el mundo y la inclusión de aplicaciones electrónicas avanzadas en la educación universitaria, asimismo, se observó un rápido aumento en el uso de aplicaciones gubernamentales electrónicas en el país como las apps de e-Accounting en la Industria 4.0. Es importante destacar la creciente necesidad de más investigaciones en este campo, lo que puede servir como referencia para futuros estudios y contribuir a la literatura existente. En conclusión, existe la necesidad de que las empresas adopten tecnologías 4.0 para mantenerse competitivas, lo que implica desafíos para los contadores, como la saturación de información. Sin embargo, los beneficios potenciales, como la optimización de costos, respaldan la importancia de la adaptación de los contadores a estas nuevas herramientas en un entorno contable en constante evolución.
publishDate 2024
dc.date.accessioned.none.fl_str_mv 2024-05-21T14:51:05Z
dc.date.available.none.fl_str_mv 2024-05-21T14:51:05Z
dc.date.issued.none.fl_str_mv 2024-05-21
dc.type.none.fl_str_mv Trabajo de grado - Pregrado
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dc.identifier.citation.none.fl_str_mv Vargas Luna, B., Ávila Padilla, F. A, & Martinez Sánchez, E. R. (2024) Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura [ Tesis de pregado, Universidad Cooperativa de Colombia ] Repositorio Institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/55617
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identifier_str_mv Vargas Luna, B., Ávila Padilla, F. A, & Martinez Sánchez, E. R. (2024) Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura [ Tesis de pregado, Universidad Cooperativa de Colombia ] Repositorio Institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/55617
url https://hdl.handle.net/20.500.12494/55617
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dc.relation.references.none.fl_str_mv Alles, M. G., Dai, J., & Vasarhelyi, M. A. (2021). Reporting 4.0: Business Reporting for the Age of Mass Customization. Journal of Emerging Technologies in Accounting, 18(1), 1–15. https://doi.org/10.2308/jeta-10764
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spelling Osorio Mass, Roberto CarlosVargas Luna, BrendaÁvila Padilla, Fredy AndresMartinez Sanchez, Edna RocioUniversidad Cooperativa de Colombia2024-05-21T14:51:05Z2024-05-21T14:51:05Z2024-05-21Vargas Luna, B., Ávila Padilla, F. A, & Martinez Sánchez, E. R. (2024) Explorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literatura [ Tesis de pregado, Universidad Cooperativa de Colombia ] Repositorio Institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/55617https://hdl.handle.net/20.500.12494/55617Las tecnologías 4.0 han transformado la contabilidad, mejorando eficiencia y precisión, pero han generado cambios en los roles profesionales. La adopción de inteligencia artificial, internet de las cosas y otras innovaciones ha impactado significativamente las industrias, introduciendo redes inteligentes en la cadena de suministro. En este contexto, surge la pregunta sobre la preparación de los contadores frente a estas nuevas tecnologías. Es por eso, que el objetivo de este estudio es investigar la evolución temporal de la revolución industrial 4.0 en el marco de la contaduría Pública. Por tanto, la metodología utilizada fue mixta de tipo aplicativo y descriptivo, dado a que primeramente se identificaron, por medio de antecedentes, investigaciones relacionadas a las tecnologías 4.0 y la revolución industrial. Se emplearon técnicas bibliométricas para seleccionar una muestra de 250 investigaciones publicadas desde 2000 hasta 2023. Los resultados de la investigación muestran que, como resultado de la adopción de tecnologías modernas como las impresoras 3D y la inteligencia artificial, se ha transformado la vida cotidiana y laboral, generando regulaciones de protección de datos en todo el mundo y la inclusión de aplicaciones electrónicas avanzadas en la educación universitaria, asimismo, se observó un rápido aumento en el uso de aplicaciones gubernamentales electrónicas en el país como las apps de e-Accounting en la Industria 4.0. Es importante destacar la creciente necesidad de más investigaciones en este campo, lo que puede servir como referencia para futuros estudios y contribuir a la literatura existente. En conclusión, existe la necesidad de que las empresas adopten tecnologías 4.0 para mantenerse competitivas, lo que implica desafíos para los contadores, como la saturación de información. Sin embargo, los beneficios potenciales, como la optimización de costos, respaldan la importancia de la adaptación de los contadores a estas nuevas herramientas en un entorno contable en constante evolución.4.0 technologies have transformed accounting, improving efficiency and accuracy, but they have led to changes in professional roles. The adoption of artificial intelligence, the Internet of Things, and other innovations has significantly impacted industries, introducing smart grids into the supply chain. In this context, the question arises about the preparation of accountants for these new technologies. That is why the objective of this study is to investigate the temporal evolution of the industrial revolution 4.0 within the framework of Public Accounting. Therefore, the methodology used was a mixed application and descriptive, given that research related to 4.0 technologies and the industrial revolution was first identified through background. Bibliometric techniques were used to select a sample of 250 studies published from 2000 to 2023. The results of the research show that, as a result of the adoption of modern technologies such as 3D printers and artificial intelligence, daily and working life has been transformed, generating data protection regulations around the world and the inclusion of advanced electronic applications in university education, as well as a rapid increase in the use of electronic government applications in the country such as eAccounting apps in the country. Industry 4.0. It is important to highlight the growing need for more research in this field, which can serve as a reference for future studies and contribute to the existing literature. In conclusion, there is a need for companies to adopt 4.0 technologies to stay competitive, which implies challenges for accountants, such as information saturation. However, potential benefits, such as cost optimization, support the importance of accountants adapting to these new tools in an ever-evolving accounting environmentCapítulo 1. Problema -- Resumen –- Abstract – Introducción --Objetivos -- Objetivo General -- Objetivos Específicos -- Capítulo 2. Antecedentes -- Capítulo 3. Metodología -- Enfoque -- Tipo de estudio --Método de investigación -- Método de análisis --¿Qué es el método analítico? -- Características de la investigación analítica -- Capítulo Resultados -- Conclusión -- BibliografíaPregradoContaduria Pública53 p.application/pdfspaUniversidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, MonteríaContaduría PúblicaCiencias Económicas, Administrativas y ContablesMonteríaMonteríaExplorando las implicaciones de la tecnología 4.0 en la contabilidad: una revisión sistemática de la literaturaTrabajo de grado - Pregradohttp://purl.org/coar/resource_type/c_7a1finfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/acceptedVersionAlles, M. G., Dai, J., & Vasarhelyi, M. A. (2021). Reporting 4.0: Business Reporting for the Age of Mass Customization. Journal of Emerging Technologies in Accounting, 18(1), 1–15. https://doi.org/10.2308/jeta-10764Castiglione, C., Pastore, E., & Alfieri, A. 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