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...
| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
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Universidad Central de Venezuela
2019-07-01
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| Series: | Revista Gestión I+D |
| Online Access: | http://saber.ucv.ve/ojs/index.php/rev_GID/article/view/16539 |
| _version_ | 1830275884622282752 |
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| 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 |
| collection | DOAJ |
| 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> |
| first_indexed | 2024-12-19T00:35:19Z |
| format | Article |
| id | doaj.art-99075371d6744cf3a126197b1b3f7e79 |
| institution | Directory Open Access Journal |
| issn | 2542-3142 |
| language | Spanish |
| last_indexed | 2024-12-19T00:35:19Z |
| publishDate | 2019-07-01 |
| publisher | Universidad Central de Venezuela |
| record_format | Article |
| series | Revista Gestión I+D |
| spelling | doaj.art-99075371d6744cf3a126197b1b3f7e792022-12-21T20:44:52ZspaUniversidad Central de VenezuelaRevista Gestión I+D2542-31422019-07-0141315615867Analysis of digital competences in the faculties of accounting sciences of peruvian universitiesDr. Juan Javier León García0Contador Público Oscar Alfredo Díaz-Becerra1Universidad Nacional del Centro del PerúUniversidad Nacional del Centro del Perú<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>http://saber.ucv.ve/ojs/index.php/rev_GID/article/view/16539 |
| spellingShingle | Dr. Juan Javier León García Contador Público Oscar Alfredo Díaz-Becerra Analysis of digital competences in the faculties of accounting sciences of peruvian universities Revista Gestión I+D |
| title | 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_short | 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 |
| url | http://saber.ucv.ve/ojs/index.php/rev_GID/article/view/16539 |
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