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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| Formato: | Artículo |
| Lenguaje: | español |
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2026
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| author | Naysha Sherly Dueñas Cari Luz Mirian Huancco Ito Dayan Sofía Larico Capia Nelly Rosario Moreno-Leyva |
| author_browse | Dayan Sofía Larico Capia Luz Mirian Huancco Ito Naysha Sherly Dueñas Cari Nelly Rosario Moreno-Leyva |
| author_facet | Naysha Sherly Dueñas Cari Luz Mirian Huancco Ito Dayan Sofía Larico Capia Nelly Rosario Moreno-Leyva |
| author_sort | Naysha Sherly Dueñas Cari |
| collection | Producción científica |
| description | 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. |
| format | Article |
| id | openalex:W7216188866 |
| institution | UPeU |
| language | Spanish |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| record_format | dspace |
| spelling | openalex:W7216188866Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesionalNaysha Sherly Dueñas CariLuz Mirian Huancco ItoDayan Sofía Larico CapiaNelly Rosario Moreno-Leyvaaccounting performanceoperational efficiencyfinancial reporting accuracycertified public accountantsprofessional perceptionstax complianceprocess automationhuman error reductionsmall and medium-sized enterprisesaccounting managementRobotic Process Automation ApplicationsAccounting and Financial ManagementDecision Support System ApplicationsThe 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.Articlehttps://doi.org/10.56124/corporatum-360.v9i17.003https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/download/1509/3082https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/1509W7216188866esRevista Científica Arbitrada Multidisciplinaria de Ciencias Contables Auditoría y Tributación CORPORATUM 3602737-64432026-06-30 |
| spellingShingle | accounting performance operational efficiency financial reporting accuracy certified public accountants professional perceptions tax compliance process automation human error reduction small and medium-sized enterprises accounting management Robotic Process Automation Applications Accounting and Financial Management Decision Support System Applications Naysha Sherly Dueñas Cari Luz Mirian Huancco Ito Dayan Sofía Larico Capia Nelly Rosario Moreno-Leyva Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesional |
| title | Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesional |
| title_full | Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesional |
| title_fullStr | Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesional |
| title_full_unstemmed | Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesional |
| title_short | Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesional |
| title_sort | software contable digital y desempeno contable eficiencia precision y percepcion profesional |
| topic | accounting performance operational efficiency financial reporting accuracy certified public accountants professional perceptions tax compliance process automation human error reduction small and medium-sized enterprises accounting management Robotic Process Automation Applications Accounting and Financial Management Decision Support System Applications |
| topic_facet | accounting performance operational efficiency financial reporting accuracy certified public accountants professional perceptions tax compliance process automation human error reduction small and medium-sized enterprises accounting management Robotic Process Automation Applications Accounting and Financial Management Decision Support System Applications |
| url | https://doi.org/10.56124/corporatum-360.v9i17.003 https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/download/1509/3082 https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/1509 |
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