Descripción de la transformación digital de la información financiera y su efecto en el ejercicio de profesión contable de los egresados de la universidad Antonio Nariño Sede Tunja

The objective of this research is to identify the main effects of the digital transformation of financial information in the exercise of the accounting profession in the graduates of the Antonio Nariño University, Tunja headquarters, mainly the four periods of the of accounting that are empirical pe...

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Autores:
Quiroz Quiroz, Edwin Ferney
Gómez Aponte, Sergio Alejandro
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2023
Institución:
Universidad Antonio Nariño
Repositorio:
Repositorio UAN
Idioma:
spa
OAI Identifier:
oai:repositorio.uan.edu.co:123456789/9438
Acceso en línea:
http://repositorio.uan.edu.co/handle/123456789/9438
Palabra clave:
Transformación digital
Blockchain
Big Data
Inteligencia de negocios
periodos de la contabilidad
digital transformation
blockchain
big data
business intelligence
accounting periods
Rights
openAccess
License
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Description
Summary:The objective of this research is to identify the main effects of the digital transformation of financial information in the exercise of the accounting profession in the graduates of the Antonio Nariño University, Tunja headquarters, mainly the four periods of the of accounting that are empirical period, period of genesis and appearance of double entry, classical period and finally the period of scientific evolution, through its history, the importance of each of the periods was analyzed and explained, it is mentioned the currents where the theories used to generate financial information are established