Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés

ilustraciones, gráficas, tablas

Autores:: Rojas, Lida Jinneth

Tipo de recurso:

Fecha de publicación:: 2023

Institución:: Universidad Nacional de Colombia

Repositorio:: Universidad Nacional de Colombia

Idioma:: spa

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dc.title.spa.fl_str_mv	Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés
dc.title.translated.eng.fl_str_mv	Integration of skills related to data analytics to the profile of the public accountant. An approach to the perspectives of some interest groups
title	Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés
spellingShingle	Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés 370 - Educación::378 - Educación superior (Educación terciaria) analítica de datos habilidades perfil profesional contador profesional data analytics skills professional profile professional accountant Análisis de datos Plan de estudios universitarios Data analysis University curriculum
title_short	Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés
title_full	Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés
title_fullStr	Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés
title_full_unstemmed	Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés
title_sort	Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés
dc.creator.fl_str_mv	Rojas, Lida Jinneth
dc.contributor.advisor.none.fl_str_mv	Díaz Pinzón, Beatriz Helena
dc.contributor.author.none.fl_str_mv	Rojas, Lida Jinneth
dc.subject.ddc.spa.fl_str_mv	370 - Educación::378 - Educación superior (Educación terciaria)
topic	370 - Educación::378 - Educación superior (Educación terciaria) analítica de datos habilidades perfil profesional contador profesional data analytics skills professional profile professional accountant Análisis de datos Plan de estudios universitarios Data analysis University curriculum
dc.subject.proposal.spa.fl_str_mv	analítica de datos habilidades perfil profesional contador profesional
dc.subject.proposal.eng.fl_str_mv	data analytics skills professional profile professional accountant
dc.subject.unesco.spa.fl_str_mv	Análisis de datos Plan de estudios universitarios
dc.subject.unesco.eng.fl_str_mv	Data analysis University curriculum
description	ilustraciones, gráficas, tablas
publishDate	2023
dc.date.issued.none.fl_str_mv	2023-07-26
dc.date.accessioned.none.fl_str_mv	2024-01-19T12:52:33Z
dc.date.available.none.fl_str_mv	2024-01-19T12:52:33Z
dc.type.spa.fl_str_mv	Trabajo de grado - Maestría
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dc.identifier.instname.spa.fl_str_mv	Universidad Nacional de Colombia
dc.identifier.reponame.spa.fl_str_mv	Repositorio Institucional Universidad Nacional de Colombia
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identifier_str_mv	Universidad Nacional de Colombia Repositorio Institucional Universidad Nacional de Colombia
dc.language.iso.spa.fl_str_mv	spa
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dc.relation.references.spa.fl_str_mv	AACSB - Association to Advance Collegiate Schools of Business. (2018). Eligibility Procedures and Accreditation Standards for Accounting Accreditation. AACSB International. Obtenido de https://www.aacsb.edu/-/media/documents/accreditation/accounting/standards-and-tables/2018-accounting-standards.pdf?rev=a2f3f6a396c24b0eb Ahadiat, N., & Martin, R. M. (2016). Necessary attributes, preparations, and skills for the selection and promotion of accounting professionals. Journal of Accounting and Finance, 16(1), 11 Alsghaier, H., Akour, M., Shehabat, I., & Aldiabat, S. (2017). The importance of big data analytics in business: a case study. American Journal of Software Engineering and Applications, 6(4), 111-115 Andiola, L. M., Masters, E., & Norman, C. (2020). Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights. Journal of Accounting Education, 50, 100655. Augustine Jr, F. K., Woodside, J., Mendoza, M., & Chambers, V. (2020). Analytics, accounting and big data: enhancing accounting education. Journal of Management & Engineering Integration, 13(1), 1-8 Bahador, K., Maisurah, K., & Haider, A. (2012). Information technology skills and competencies–a case for professional accountants. In Business Information Systems Workshops: BIS 2012 International Workshops and Future Internet Symposium (págs. pp. 81-87). Vilnius, Lithuania: Springer Berlin Heidelberg Ballou, B., Grenier, J. H., & Reffett., A. (2021). Stakeholder perceptions of data and analytics based auditing techniques. Accounting Horizons, 35(3), 47-68 Bauer, A. M. (2017). Data analytics: A high-level introduction for accounting practitioners. The Tax Adviser, 48(5), 366-369 Birt, J., Wells, P., Kavanagh, M. R., & Bir, P. (2018). ICT Skills Development: The Digital Age and Opportunities for Accountants Cainas, J. M., Tietz, W. M., & Miller-Nobles., T. (2021). KAT Insurance: Data analytics cases for introductory accounting using Excel, Power BI, and/or Tableau. Journal of Emerging Technologies in Accounting, 18(1), 77-85 Chang, C. J., & Hwang1, N.-c. R. (2003). Accounting education, firm training and information technology: a research note. Accounting Education, 12(4), 441-450 Chartered Professional Accountants Canada - CPA; International Federation of Accountants - IFAC. (2021). The Professional Accountant’s Role in Data. Obtenido de https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/publications/professional-accountants-role-data#:~:text=The%20Professional%20Accountant's%20Role%20in%20Data%2C%20a%20joint%20report%20released,Controller%2C%20Data%20Scientist%2C Chen, H., Chiang, R. H., & Storey, V. C. (2012). Business intelligence and analytics: From big data to big impact. MIS quarterly, 1165-1188 Cheng, C., Sapkota, P., & Yurko., A. J. (2021). A case study of effective tax rates using data analytics. Issues in Accounting Education, 36(1), 65-89 Church, K. S., Riley, J., & Schmidt., P. J. (2019). Investigating Accountants' Resistance to the Adoption of Data Analytics Technology. Topeka KS 66621: Washburn University Cockcroft, S., & Russell, M. (2018). Big data opportunities for accounting and finance practice and research. Australian Accounting Review, 28.3, 323-333 Cristea, L. M. (2020). Innovations in Financial Audit Based on Emerging Technologies. Audit Financiar, Vol. 18 Issue 159, 513-531 Dagilienė, L., & Klovienė, L. (2019). Motivation to use big data and big data analytics in external auditing. Managerial Auditing Journal, 34(7), 750-782 Damasiotis, V., Trivellas, P., Santouridis, I., Nikolopoulos, S., & Tsifora, E. (2015). IT competences for professional accountants. A review. Procedia-Social and Behavioral Sciences, 175, 537-545 Davenport, T. H., & Kim, J. (2013). Keeping up with the quants: Your guide to understanding and using analytics. Harvard Business Review Press Davis, C., Farrell, R., & Ogilby., S. (2010). Characteristics and skills of the Forensic Accountant. American Institute of Certified Public Accountants, 11-26 Debortoli, S., Müller, O., & Brocke., J. v. (2014). Comparing business intelligence and big data skills: A text mining study using job advertisements. Wirtschaftsinformatik, 56 (2014): 315-328 Deloitte. (2016). Tax analytics. A new era for tax planning and compliance. Available at. Obtenido de https://www2.deloitte.com/global/en/pages/tax/ Dewu, K., & Barghathi, Y. (2019). The accounting curriculum and the emergence of Big Data. Accounting and Management Information Systems, 18(3), 417-442 Dzuranin, A. C., Jones, J. R., & Olvera., R. M. (2018). Infusing data analytics into the accounting curriculum: A framework and insights from faculty. Journal of Accounting Education, 43, 24-39 Eilifsen, A., Kinserdal, F., Messier Jr, W. F., & McKee, T. E. (2020). An exploratory study into the use of audit data analytics on audit engagements. Accounting Horizons, 34(4), 75-103 Fay, R., & Negangard., E. M. (2017). Manual journal entry testing: Data analytics and the risk of fraud. Journal of Accounting, 38, 37-49 Gamage, P. (2016). Big Data: are accounting educators ready?. Journal of Accounting and Management Information Systems, 15(3), 588-604 Ghani, M. A., & Suryani, A. W. (2020). Professional skills requirements for accountants: analysis of accounting job advertisements. Journal ASET (Akuntansi Riset) , Vol, 12(2) Hawes, G., & Corvalán, O. (2005). Construcción de un perfil profesional. Proyecto Mecesup Tal, 13-33 Hernández, S. R., Fernández, C. C., & Baptista, L. P. (2014). Metodología de la investigación. México DF: McGraw-Hill Houser, K., & Sanders., D. (2018). The use of big data analytics by the IRS: What tax practitioners need to know. Houser, Kimberly and Sanders, Debra, The Use of Big Data Analytics by the IRS: What Tax Practitioners Need to Know (February, 2018). Journal of Taxation, 128(2) International Federation of Accountants. (2019). Handbook of international education pronouncements. New York: IFAC. Obtenido de https://www.ifac.org/_flysystem/azure-private/publications/files/Handbook-of-International-Education-Standards-2019.pdf Janvrin, D. J., & Watson, M. W. (2017). “Big Data”: A new twist to accounting. Journal of Accounting Education, 38, 3-8 Jones, G., & Abraham, A. (2007). Education implications of the changing role of accountants: Perceptions of practitioners, academics and students Kearns, G. S. (2019). The importance of accounting information systems in the accounting curricula: A CPA perspective. AIS Educator Journal, 9(1), 24-40 Kend, M., & Nguyen., L. A. (2020). Big data analytics and other emerging technologies: the impact on the Australian audit and assurance profession. Australian Accounting Review., 30(4), 269-282 Krieger, F. P., & Velte, P. (2021). Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems, 41, 100511 Laney, D. (2001). 3D data management: Controlling data volume, velocity and variety. META group research note, 6.70: 1 Laplante, S. K., & Vernon., M. E. (2021). Incorporating data analytics in a technical tax setting: A case using Excel and Tableau to examine a firm's schedule M-3 and tax risk. Issues in Accounting Education, 36.2 (2021): 129-139 Lindell, J. (2017). Analytics and big data for accountants. John Wiley & Son Martínez, G. M., Montemayor, T. d., & Torres., E. G. (2017). Gestión estratégica y efectividad en las tecnologías de información: reto para la profesión contable. Enlace: Revista Venezolana de Información, Tecnología y Conocimiento, 14.1, 9-27 Mayor-Ríos, J. A., Pacheco-Ortiz, D. M., Patiño-Vanegas, J. C., & Ramos, S. E. (2019). Análisis de la integración del Big Data en los programas de contaduría pública en universidades acreditadas en Colombia. Revista CEA, 5(9), 53-76 Mikalef, P., Giannakos, M. N., Pappas, l. O., & Krogstie, J. (2018). The human side of big data: Understanding the skills of the data scientist in education and industry. In 2018 IEEE global engineering education conference (EDUCON), pp. 503-512 Miles, M., Huberman, M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook. 3rd. SAGE Publications, Inc Moll, J., & Yigitbasioglu., O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British accounting review , 51.6, 100833 Moreno, J., & Marcaccio, A. (2014). Perfiles profesionales y valores relativos al trabajo. Ciencias Psicológicas, 129-138 Newman, W., Muzvuwe, F., & Stephen., M. (2021). THE IMPACT OF THE ADOPTION OF DATA ANALYTICS ON GATHERING AUDIT EVIDENCE: A CASE OF KPMG ZIMBABWE. Journal of Management Information & Decision Sciences, 24(5) Osmani, M., Hindi, N., & Weerakkody, V. (2020). Incorporating information communication technology skills in accounting education. International Journal of Information and Communication Technology Education (IJICTE), 16(4), 100-110 Palmer, K. N., Ziegenfuss, D. E., & Pinsker, R. E. (2004). International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies. Managerial Auditing Journal, 19(7), 889-896 Pan, G., & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development. Journal of Education for business, 91(3), 166-175 PricewaterhouseCoopers (PwC). (2015). Data driven: what students need to succeed in a rapidly changing business world. Obtenido de http://www.pwc.com/us/en/facultyresource/assets/PwC-Data-driven-paper-Feb2015.pdf Qasim, A., & Kharbat., F. F. (2020). Blockchain technology, business data analytics, and artificial intelligence: Use in the accounting profession and ideas for inclusion into the accounting curriculum. Journal of emerging technologies in accounting, 17(1), 107-117 Radovilsky, Z., Hegde, V., Acharya, A., & Uma, U. (2018). Skills requirements of business data analytics and data science jobs: A comparative analysis. Journal of Supply Chain and Operations Management, 16(1), 82-101 Rai, P., Vatanasakdakul, S., & Aoun., C. (2010). Exploring perception of IT skills among Australian accountants: An alignment between importance and knowledge. Americas Conference on Information Systems AMCIS2010. Lima - Perú Richardson, V. J., & Shan, Y. (2019). Data analytics in the accounting curriculum. In Advances in accounting education: Teaching and curriculum innovations, 67-79 Richardson, V., & Watson, M. (2021). Act or be acted upon: Revolutionizing accounting curriculums with data analytics. Accounting Horizons, 129-144 Richardson, V., Teeter, R., & Terrel, K. (2019). Data analytics for accounting. New York, NY: McGraw-Hill Education Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big data analytics: opportunity or threat for the accounting profession? Journal of information systems, 31(3), 63-79 Runkler, T. A. (2020). Data analytics. Wiesbaden: Springer Fachmedien Wiesbaden Salleh, K., & Aziz, R. A. (2014). Traits, skills and ethical values of public sector forensic accountants: an empirical investigation. Procedia-Social and Behavioral Sciences, 145, 361-370 Sandifer, L. B. (2018). Knowledge, Technical Skills, and Employability Skills Required of Accounting Graduates: Perceptions of Certified Public Accountants in Mississippi. Obtenido de The University of Southern Mississippi: https://aquila.usm.edu/cgi/viewcontent.cgi?article=2534&context=dissertations Schmidt, P. J. (2020). Clinging to Excel as a security blanket: Investigating accountants' resistance to emerging data analytics technology. Journal of Emerging Technologies in Accounting, 17.1 (2020): 33-39 Schmidt, P. J., Riley, J., & Church, K. S. (2020). Investigating accountants' resistance to move beyond Excel and adopt new data analytics technology. Accounting Horizons, 34(4), 165-180 Senik, R., & Broad., M. (2011). Information technology skills development for accounting graduates: Intervening conditions. International Education Studies, 4(2), 105-110 Shawver, T. J., & Shawver., T. A. (2020). Teaching data analytics in a collaborative team environment. ournal of Emerging Technologies in Accounting Teaching Notes, 17.2 (2020): 46-62 Sixto, S., & Márquez, L. (2017). Tendencias teóricas en la conceptualización de las habilidades: Aplicación en la didáctica de la Oftalmología. Revista de Ciencias Médicas de Pinar del Río, 138-147 Spraakman, G., Sanchez-Rodriguez, C., & Tuck-Riggs, C. A. (2021). Data analytics by management accountants. Qualitative Research in Accounting & Management, 18.1 (2021): 127-147 Stratopoulos, T., & Rogozynski, D. (2020). An Introduction to the Standard Data Analytics Process for Accounting Students. Obtenido de https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3512960 Sumarna, A. D. (2020). Reshaping Future Skills of Professional Accountants. Ultimaccounting Jurnal Ilmu Akuntansi, 12(2), 134-151 Tan, L. M., & Laswad., F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403-432 The Association of Accountants and Financial Professionals in Business. (2022). IMA Management Accounting Competency Framework. Institute of Management Accountants - IMA. Obtenido de https://www.imanet.org/Career-Resources/Management-Accounting-Competencies?psso=true Weirich, T. R., Tschakert, N., & Kozlowski, S. (2017). Teaching data analytics using ACL. Journal of Emerging Technologies in Accounting, 14.2 (2017): 83-89 Wessels, P. L. (2004). Information technology and the education of professional accountants. Meditari Accountancy Research, 12(1), 219-234 Zainuddin, Z. N., & Sulaiman, S. (2016). Challenges faced by management accountants in the 21st century. Procedia Economics and Finance, 37, 466-470 Zhang, Y. (2018). Model innovation and teaching effect evaluation of accounting teaching in higher vocational colleges in the era of big data. Educational Sciences: Theory & Practice, 18(6)
dc.rights.spa.fl_str_mv	Derechos reservados al autor, 2023
dc.rights.coar.fl_str_mv	http://purl.org/coar/access_right/c_abf2
dc.rights.license.spa.fl_str_mv	Atribución-NoComercial-SinDerivadas 4.0 Internacional
dc.rights.uri.spa.fl_str_mv	http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.accessrights.spa.fl_str_mv	info:eu-repo/semantics/openAccess
rights_invalid_str_mv	Atribución-NoComercial-SinDerivadas 4.0 Internacional Derechos reservados al autor, 2023 http://creativecommons.org/licenses/by-nc-nd/4.0/ http://purl.org/coar/access_right/c_abf2
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dc.format.extent.spa.fl_str_mv	154 páginas
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dc.publisher.spa.fl_str_mv	Universidad Nacional de Colombia
dc.publisher.program.spa.fl_str_mv	Bogotá - Ciencias Económicas - Maestría en Contabilidad y Finanzas
dc.publisher.faculty.spa.fl_str_mv	Facultad de Ciencias Económicas
dc.publisher.place.spa.fl_str_mv	Bogotá, Colombia
dc.publisher.branch.spa.fl_str_mv	Universidad Nacional de Colombia - Sede Bogotá
institution	Universidad Nacional de Colombia
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repository.name.fl_str_mv	Repositorio Institucional Universidad Nacional de Colombia
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spelling	Atribución-NoComercial-SinDerivadas 4.0 InternacionalDerechos reservados al autor, 2023http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Díaz Pinzón, Beatriz Helena592953a836e8e7aa75abd4315f4a3eaeRojas, Lida Jinnethe3ea0175ce8fb2c1f2b5912a8ff875e72024-01-19T12:52:33Z2024-01-19T12:52:33Z2023-07-26https://repositorio.unal.edu.co/handle/unal/85373Universidad Nacional de ColombiaRepositorio Institucional Universidad Nacional de Colombiahttps://repositorio.unal.edu.co/ilustraciones, gráficas, tablasDiversas fuentes resaltan la importancia de que los contadores profesionales adquieran habilidades asociadas a la analítica de datos, argumentando que son indispensables para afrontar el entorno cambiante en el que se desenvuelve la profesión y la constante introducción de nuevas tecnologías. El presente trabajo buscó conocer las perspectivas de un grupo de profesionales, profesores y estudiantes respecto de esta afirmación, identificando cuales son dichas habilidades y las percepciones en torno a cómo se están incorporando al perfil del contador profesional. La investigación se desarrolló en dos fases: la primera fue una revisión de literatura y la segunda, la aplicación de entrevistas semiestructuradas a los participantes del estudio. El análisis cualitativo de los resultados condujo a proponer cinco grupos de habilidades (asociadas con el proceso de análisis de datos), una de las cuales es el pensamiento analítico, considerada la más importante para la totalidad de los entrevistados. Otros resultados permitieron evidenciar que: i) aún es incipiente la inclusión explícita de temáticas asociadas con analítica de datos y uso de herramientas para análisis de datos a nivel de pregrado; ii) adquirir las habilidades asociadas con analítica de datos no se trata solo de saber usar herramientas tecnológicas y iii) se requieren cambios profundos en la percepción que se tiene del ejercicio de la profesión, para que los Contadores Públicos Colombianos se desempeñen en roles que demanden un componente analítico más amplio. (Texto tomado de la fuente)Many sources emphasize the importance of accounting professionals learning the skills associated with data analytics, arguing that they are essential to cope with the changing environment in which the profession operates and the constant introduction of new technologies. The present work sought to know the perspectives of a group of professionals, professors and students regarding this statement, identifying what these skills are and the perceptions on how they are being incorporated into the profile of the accounting professional. It was developed in two phases, the first a bibliographic review and the second through the application of semi-structured interviews to the participants of the study. The qualitative analysis of the results led to the proposal of five groups of competencies (associated with the data analysis process), one of which is analytical thinking, considered the most important for all interviewees. Other results showed that the explicit inclusion of topics associated with: i) data analytics and the use of tools for data analysis in undergraduate studies is still incipient; ii) acquiring the competencies associated with data analytics is not only a matter of knowing how to use technological tools, and iii) profound changes are required in the perception of the practice of the profession, so that Colombian Public Accountants perform in roles that demand a broader analytical component.MaestríaMagíster en Contabilidad y FinanzasContabilidad y Finanzas.Sede Bogotá154 páginasapplication/pdfspaUniversidad Nacional de ColombiaBogotá - Ciencias Económicas - Maestría en Contabilidad y FinanzasFacultad de Ciencias EconómicasBogotá, ColombiaUniversidad Nacional de Colombia - Sede Bogotá370 - Educación::378 - Educación superior (Educación terciaria)analítica de datoshabilidadesperfil profesionalcontador profesionaldata analyticsskillsprofessional profileprofessional accountantAnálisis de datosPlan de estudios universitariosData analysisUniversity curriculumIntegración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interésIntegration of skills related to data analytics to the profile of the public accountant. An approach to the perspectives of some interest groupsTrabajo de grado - Maestríainfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/acceptedVersionTexthttp://purl.org/redcol/resource_type/TMAACSB - Association to Advance Collegiate Schools of Business. (2018). Eligibility Procedures and Accreditation Standards for Accounting Accreditation. AACSB International. Obtenido de https://www.aacsb.edu/-/media/documents/accreditation/accounting/standards-and-tables/2018-accounting-standards.pdf?rev=a2f3f6a396c24b0ebAhadiat, N., & Martin, R. M. (2016). Necessary attributes, preparations, and skills for the selection and promotion of accounting professionals. Journal of Accounting and Finance, 16(1), 11Alsghaier, H., Akour, M., Shehabat, I., & Aldiabat, S. (2017). The importance of big data analytics in business: a case study. American Journal of Software Engineering and Applications, 6(4), 111-115Andiola, L. M., Masters, E., & Norman, C. (2020). Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights. Journal of Accounting Education, 50, 100655.Augustine Jr, F. K., Woodside, J., Mendoza, M., & Chambers, V. (2020). Analytics, accounting and big data: enhancing accounting education. Journal of Management & Engineering Integration, 13(1), 1-8Bahador, K., Maisurah, K., & Haider, A. (2012). Information technology skills and competencies–a case for professional accountants. In Business Information Systems Workshops: BIS 2012 International Workshops and Future Internet Symposium (págs. pp. 81-87). Vilnius, Lithuania: Springer Berlin HeidelbergBallou, B., Grenier, J. H., & Reffett., A. (2021). Stakeholder perceptions of data and analytics based auditing techniques. Accounting Horizons, 35(3), 47-68Bauer, A. M. (2017). Data analytics: A high-level introduction for accounting practitioners. The Tax Adviser, 48(5), 366-369Birt, J., Wells, P., Kavanagh, M. R., & Bir, P. (2018). ICT Skills Development: The Digital Age and Opportunities for AccountantsCainas, J. M., Tietz, W. M., & Miller-Nobles., T. (2021). KAT Insurance: Data analytics cases for introductory accounting using Excel, Power BI, and/or Tableau. Journal of Emerging Technologies in Accounting, 18(1), 77-85Chang, C. J., & Hwang1, N.-c. R. (2003). Accounting education, firm training and information technology: a research note. Accounting Education, 12(4), 441-450Chartered Professional Accountants Canada - CPA; International Federation of Accountants - IFAC. (2021). The Professional Accountant’s Role in Data. 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Educational Sciences: Theory & Practice, 18(6)EstudiantesMaestrosPúblico generalLICENSElicense.txtlicense.txttext/plain; charset=utf-85879https://repositorio.unal.edu.co/bitstream/unal/85373/1/license.txteb34b1cf90b7e1103fc9dfd26be24b4aMD51ORIGINAL39732488.2023.pdf39732488.2023.pdfTrabajo de grado de Maestría en Contabilidad y Finanzasapplication/pdf6597400https://repositorio.unal.edu.co/bitstream/unal/85373/2/39732488.2023.pdfd87de042f9ee8a29f6d47a543fefeafeMD52THUMBNAIL39732488.2023.pdf.jpg39732488.2023.pdf.jpgGenerated Thumbnailimage/jpeg5550https://repositorio.unal.edu.co/bitstream/unal/85373/3/39732488.2023.pdf.jpgf618c591f1044b0a436f7876ee981a41MD53unal/85373oai:repositorio.unal.edu.co:unal/853732024-01-19 23:03:46.412Repositorio Institucional Universidad Nacional de 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Integración de habilidades relacionadas con analítica de datos al perfil del contador público. Una aproximación a las perspectivas de algunos grupos de interés

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