Automatización y transformación digital: El futuro de la contaduría pública en la era tecnológica
Year: 2025
Type: article
Abstract: This article examines how automation and digital transformation are reshaping the professional practice of public accounting, particularly in small and medium-sized firms. Through a qualitative and documentary approach, it identifies the main benefits, emerging competencies, and key barriers to adopting accounting technologies. The study concludes that the accountant's role is evolving toward a more technological and strategic focus, requiring continuous professional development to remain relevant in the digital era.
Authors: Eduardo Enrique Potenciano González, Fabiola de Jesús Mapén Franco
Institution: Universidad Juárez Autónoma de Tabasco
Language: English
Subfield: Industrial and Manufacturing Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: diamond
OpenAlex ID: W4413202284