Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesional
The objective of this study was to analyze how digital accounting software influences operational efficiency, financial reporting accuracy, and the professional perception of accountants. The research was conducted in Juliaca, Peru, with a finite population and sample of six certified public account...
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| Autores principales: | , , , |
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| Formato: | Artículo |
| Lenguaje: | español |
| Publicado: |
2026
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| Materias: | |
| Acceso en línea: | Enlace permanente (DOI o Handle) Descargar el archivo Ver en el sistema de origen |
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| Sumario: | The objective of this study was to analyze how digital accounting software influences operational efficiency, financial reporting accuracy, and the professional perception of accountants. The research was conducted in Juliaca, Peru, with a finite population and sample of six certified public accountants, employing semi-structured interviews and thematic coding as primary methodological instruments. The findings indicate that these tools enable process automation, reduction of human error, and optimization of processing times, particularly within tax compliance contexts. Additional benefits were identified, including enhanced professional confidence and a greater sense of organizational reliability among practitioners. The analysis was further supported by a word cloud and a Sankey diagram. It is concluded that the efficiency, accuracy, and perceived value of accounting software are contingent upon user training, system design, and organizational structure, thereby contributing significant value to the accounting management of small and medium-sized enterprises in southern Peru. |
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