Publicación: Uso de las herramientas tecnológicas y digitales en la contaduría pública en Colombia
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The following investigation was carried out in order to know the use that is given to technological tools in the exercise of accounting in Colombia. In the body of the work, various factors that influence the use of technology within the accounting exercise are mentioned and studied, among them is knowledge about technological tools, the importance of knowing the technological evolution in the accounting field and what have been the uses that have been given; For this answer, concepts about accounting systems, technological evolution, accounting concept, among others, were taken into account as a reference, which allowed us to broaden the view on the object of study. The investigation was carried out in compliance with a series of steps or objectives that would direct the answer to the problematizing question, which was: How is the use of technological and digital tools in public accounting in Colombia? , inquire and investigate until describing once the central answer has been found. For this, a basic methodology was carried out with a type of qualitative research since exact data on a specific population were not sought, but rather, to inquire into documents about the necessary aspects to study the relationship between technology and accounting, in turn opted for a descriptive level that allowed the information collected to be synthesized and explained in a detailed but concise manner. It should be noted that the information gathering instrument was the documentary review, whose primary and secondary sources were articles, research and theoretical documents indexed or academic that provided true and precise information on the uses of technological tools in accounting. Finally, to comply with all the specific objectives set, it was explained how are the uses of technological elements in accounting in Colombia in order to mitigate the ignorance that exists on the part of the student and professional community about said applications; the results rest on the conclusions and achievements reached.