Publicación:

Influencia de las nuevas tecnologías de la información y la comunicación en la contabilidad: Latinoamérica

Resumen

The objective of this work is to study the influence of new information and communication technologies on accounting in Latin America, especially in countries such as Colombia, Chile and Mexico. For this, a documentary review of different primary and secondary sources was carried out. The results are specified in a comparative table in which the strengths and weaknesses in the application of ICT in the accounting area are indicated. It was concluded that the developing Latin American countries have some shortcomings in the application of technology, wasting the advantages that these offer in accounting, as well as a lack of knowledge and resources. It is important that these countries broaden their technological knowledge as it will allow them to further automate their accounting processes as well as obtain more truthful information that helps decision-making.