Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesional

Autores/as

DOI:

https://doi.org/10.56124/corporatum-360.v9i17.003

Palabras clave:

software de contabilidad digital, eficacia operativa , precisión contable, percepción profesional, automatización de procesos contables

Resumen

El objetivo de este estudio fue analizar cómo el software contable digital influye en la eficiencia operativa, precisión de reportes financieros y percepción profesional de contadores. La investigación se desarrolló en Juliaca, Perú, con una población y muestra finita de seis contadores públicos colegiados, utilizando entrevistas semiestructuradas y codificación temática. Los hallazgos indican que estas herramientas permiten automatizar procesos, reducir errores humanos y optimizar tiempos, especialmente en contextos fiscales. Además, se destacó beneficios como la tranquilidad y confianza laboral, en la organización. El análisis se complementó con una nube de ideas y un diagrama Sankey. Se concluye que la eficiencia, precisión y percepción del software, depende de la capacitación al usuario, el diseño del sistema y la estructura organizacional, aportando valor significativo a la gestión contable de las pequeñas y medianas empresas del sur del Perú.

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Publicado

2026-06-30

Cómo citar

Dueñas Cari , N. S. ., Huancco Ito , L. M., Larico Capia, D. S. ., & Moreno-Leyva, N. R. (2026). Software contable digital y desempeño contable: Eficiencia, precisión y percepción profesional. Revista Científica Arbitrada Multidisciplinaria De Ciencias Contables, Auditoría Y Tributación: CORPORATUM 360 - ISSN: 2737-6443., 9(17), 41–57. https://doi.org/10.56124/corporatum-360.v9i17.003