Publicación:

Impacto en los contadores de la UCC de la llamada cuarta revolución industrial

Resumen

The digital age brings great changes in all accounting professionals, therefore, it should be considered a strong call for innovation, since many activities that are carried out today will be replaced, fitting us to a progressive technological world. Documents in the University database were reviewed with information on the 4.0 revolution and a survey will be conducted among some graduates in order to find out their own perspectives on the research. A hypothesis will be raised which will be aimed at increasing the new technologies of the 4.0 Revolution, will adopt changes for the public accountant regarding the efficiency and effectiveness of financial information; focusing on two variables, an independent one where "The technology of the 4.0 revolution" will be stipulated, and a dependent one cataloged as "Efficiency and effectiveness of financial information.