Analysis of digital competences in the faculties of accounting sciences of peruvian universities

<p>In recent decades, the development of digital competences in universities has become more important, especially in some professional careers such as accounting. In this context, the research objective of this study is to analyze how it is developed in the faculties of Accounting Sciences of...

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Autores principales:	Dr. Juan Javier León García, Contador Público Oscar Alfredo Díaz-Becerra
Formato:	article
Lenguaje:	ES
Publicado:	Universidad Central de Venezuela 2019
Materias:	Management. Industrial management HD28-70 Business HF5001-6182
Acceso en línea:	https://doaj.org/article/99075371d6744cf3a126197b1b3f7e79
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id	oai:doaj.org-article:99075371d6744cf3a126197b1b3f7e79
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spelling	oai:doaj.org-article:99075371d6744cf3a126197b1b3f7e792021-11-25T23:41:44ZAnalysis of digital competences in the faculties of accounting sciences of peruvian universities2542-3142https://doaj.org/article/99075371d6744cf3a126197b1b3f7e792019-07-01T00:00:00Zhttp://saber.ucv.ve/ojs/index.php/rev_GID/article/view/16539https://doaj.org/toc/2542-3142<p>In recent decades, the development of digital competences in universities has become more important, especially in some professional careers such as accounting. In this context, the research objective of this study is to analyze how it is developed in the faculties of Accounting Sciences of Peruvian universities, in such a way that it provides information that allows the researchers to know its impact, by identifying its strengths and weaknesses, in order to establish more advanced research foundations. To this end, we have proceeded to develop a theoretical framework that incorporates the main elements regarding digital competences that are addressed by specialists in the field. The submitted work corresponds to an applied and descriptive type of research, for which, as a part of the methodology, the 86 faculties of Accounting Sciences of Peruvian universities, at a nationwide level, both public and private, have been identified as a population, and a non-probabilistic sample of 20 faculties of Accounting Sciences was determined, and a survey was applied to these in order to obtain the data. Among the main results obtained, there is a digital competence rate of 5.4, an average level of 73.7%, and high levels represent only 26.3%, which demonstrates that there is a huge gap between the knowledge and the management of digital competences in the faculties of Accounting Sciences of Peruvian universities regarding the required level.</p> <p><strong> Key words:</strong> Digital economy; digital transformation; digital competence</p>Dr. Juan Javier León GarcíaContador Público Oscar Alfredo Díaz-BecerraUniversidad Central de VenezuelaarticleManagement. Industrial managementHD28-70BusinessHF5001-6182ESRevista Gestión I+D, Vol 4, Iss 1, Pp 31-56 (2019)
institution	DOAJ
collection	DOAJ
language	ES
topic	Management. Industrial management HD28-70 Business HF5001-6182
spellingShingle	Management. Industrial management HD28-70 Business HF5001-6182 Dr. Juan Javier León García Contador Público Oscar Alfredo Díaz-Becerra Analysis of digital competences in the faculties of accounting sciences of peruvian universities
description	<p>In recent decades, the development of digital competences in universities has become more important, especially in some professional careers such as accounting. In this context, the research objective of this study is to analyze how it is developed in the faculties of Accounting Sciences of Peruvian universities, in such a way that it provides information that allows the researchers to know its impact, by identifying its strengths and weaknesses, in order to establish more advanced research foundations. To this end, we have proceeded to develop a theoretical framework that incorporates the main elements regarding digital competences that are addressed by specialists in the field. The submitted work corresponds to an applied and descriptive type of research, for which, as a part of the methodology, the 86 faculties of Accounting Sciences of Peruvian universities, at a nationwide level, both public and private, have been identified as a population, and a non-probabilistic sample of 20 faculties of Accounting Sciences was determined, and a survey was applied to these in order to obtain the data. Among the main results obtained, there is a digital competence rate of 5.4, an average level of 73.7%, and high levels represent only 26.3%, which demonstrates that there is a huge gap between the knowledge and the management of digital competences in the faculties of Accounting Sciences of Peruvian universities regarding the required level.</p> <p><strong> Key words:</strong> Digital economy; digital transformation; digital competence</p>
format	article
author	Dr. Juan Javier León García Contador Público Oscar Alfredo Díaz-Becerra
author_facet	Dr. Juan Javier León García Contador Público Oscar Alfredo Díaz-Becerra
author_sort	Dr. Juan Javier León García
title	Analysis of digital competences in the faculties of accounting sciences of peruvian universities
title_short	Analysis of digital competences in the faculties of accounting sciences of peruvian universities
title_full	Analysis of digital competences in the faculties of accounting sciences of peruvian universities
title_fullStr	Analysis of digital competences in the faculties of accounting sciences of peruvian universities
title_full_unstemmed	Analysis of digital competences in the faculties of accounting sciences of peruvian universities
title_sort	analysis of digital competences in the faculties of accounting sciences of peruvian universities
publisher	Universidad Central de Venezuela
publishDate	2019
url	https://doaj.org/article/99075371d6744cf3a126197b1b3f7e79
work_keys_str_mv	AT drjuanjavierleongarcia analysisofdigitalcompetencesinthefacultiesofaccountingsciencesofperuvianuniversities AT contadorpublicooscaralfredodiazbecerra analysisofdigitalcompetencesinthefacultiesofaccountingsciencesofperuvianuniversities
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Analysis of digital competences in the faculties of accounting sciences of peruvian universities

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