Publicación:

Big data y su impacto en el ejercicio del profesional de la contaduría pública en Colombia: una mirada desde la ética.

Resumen

With the appearance of Big Data in organizations and companies, questions have been generated in the practice of Public Accounting and its professional ethics when having to face the new technological changes presented in its work area. The objective of the work was to determine the impacts that the use of Big Data has in the professional practice of the Public Accountant, from an ethical perspective. The applied methodology consisted of exploring through the different publications related to the subject. As a result, it was observed that the Public Accounting Professional has a high degree of responsibility due to their knowledge in society and the public trust that is granted to them, For this reason, criteria are needed that help to understand the situation of the accounting professional in the face of new technological changes, measuring from the objective point of view the social responsibility in the ethical performance of the accounting professional in the face of Big Data.