Análisis de las brechas existentes entre los requerimientos profesionales de los contadores públicos del municipio de Arauca y las funcionalidades que ofrecen las diferentes herramientas tecnológicas al servicio del ejercicio de la profesión contable

Abstract

This article aims to publicize the final results made during an investigative process on the gaps in the technological requirements of the public accountant and the needs of its application, under the appropriation and automation of the Delphi methodology as one of the collection mechanism of qualitative and quantitative data of the process, which allowed the determination of the points of view and assessments of the public accountants of the Municipality of Arauca to then define an evaluation model focused on the understanding and conceptualization of the existing gaps, concluding the continuity of new studies that allow to limit the spaces presented between the use and the technological resource with the professional requirements of the public accountant.