TECHNOLOGICAL CAPABILITIES OF ACCOUNTING DEGREE STUDENTS CAPACIDADES TECNOLOGICAS DE LOS ESTUDIANTES DE LA LICENCIATURA EN CONTADURIA

Jose Manuel Valencia-Moreno, Clementina Garcia Martinez, Oscar Ricardo Osorio Cayetano, Omar Alvarez Xochihua and Jose Angel Gonzalez Fraga

Revista Global de Negocios, 2018, vol. 6, issue 4, 77-88

Abstract: The growing trend toward the adoption of Electronic or Digital Accounting has resulted in accounting professionals acquiring new technological capabilities. Professionals in the accounting field must acquire all, or almost all, these skills and knowledge within the classroom. We provide a qualitative and exploratory study, using a cross-sectional approach. This work identifies the technological capabilities of students on new technological skills, imposed mainly by the modernization of the Mexican Tax Administration System. We also identify the prevalence of accounting activities involving the use of information technologies. The study focused on the student population of a Faculty attached to a public University in Baja California, México. The sample includes single women from 21 to 25 years old, enrolled at the seventh semester of the accounting bachelor's degree. Participants have a good knowledge about IT and use e-mail to submit or receive their academic work. Furthermore, we identified technological capabilities of the students, the accounting activities they know how to do and the learning courses in which they constantly use information technology. Additionally, areas of opportunity for mastering these technological capabilities and for digital accounting activities were detected

Keywords: Accounting Degree Students; Electronic Accounting; Information Technologies; Technological Capabilities (search for similar items in EconPapers)
JEL-codes: M2 M4 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:rgnego:v:6:y:2018:i:4:p:77-88

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