Formación contable y tecnologías emergentes en Cali: análisis de planes de estudio y percepciones de egresados
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Universidad Santo Tomás, Bogotá, Colombia
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La contaduría pública atraviesa un proceso de transformación impulsado por la integración de tecnologías emergentes asociadas a la Cuarta Revolución Industrial. En este contexto, el presente estudio analiza el grado de incorporación de tecnologías agenciativas en los planes de estudio de programas de Contaduría Pública en universidades de Cali (Colombia), a partir de un análisis documental de los currículos y la percepción de sus egresados. El objetivo es identificar el nivel de alineación entre los contenidos formativos y las competencias digitales vinculadas con herramientas como inteligencia artificial, sistemas ERP, big data e Internet de las Cosas.
La investigación se desarrolló bajo un enfoque cualitativo con diseño exploratorio. Se aplicaron encuestas estructuradas a 82 egresados de cuatro instituciones de educación superior y se revisaron documentos curriculares disponibles en portales institucionales y mediante contacto con coordinadores académicos. Los resultados indican que, si bien las universidades han iniciado procesos de inclusión tecnológica, persisten brechas significativas en la profundidad y cobertura de estas competencias. Asimismo, se evidencian diferencias entre instituciones en cuanto al enfoque pedagógico y a la integración formal de dichas herramientas.
El estudio concluye que existe una necesidad de actualización y estandarización curricular que permita fortalecer la formación digital del contador público. Se destaca la importancia de establecer mecanismos continuos de revisión académica para responder a los cambios del entorno productivo. Este trabajo contribuye al diagnóstico del estado actual de la formación contable en el contexto local y ofrece insumos para su mejora estructural.
Public accounting is undergoing a transformation process driven by the integration of emerging technologies associated with the Fourth Industrial Revolution. In this context, the present study examines the degree to which agentive technologies are incorporated into the curricula of Public Accounting programs at universities in Cali (Colombia), based on a documentary analysis of curricula and the perceptions of graduates. The objective is to identify the level of alignment between educational content and digital competencies related to tools such as artificial intelligence, ERP systems, big data, and the Internet of Things. The research adopted a qualitative approach with an exploratory design. Structured surveys were administered to 82 graduates from four higher education institutions, and curricular documents available on institutional portals and through direct contact with academic coordinators were reviewed. The findings indicate that although universities have begun implementing technological inclusion processes, significant gaps remain regarding the depth and coverage of these competencies. Additionally, differences among institutions were observed in terms of pedagogical approaches and formal integration of these tools. The study concludes that there is a need for curricular updates and standardization to strengthen the digital training of public accountants. The importance of establishing continuous academic review mechanisms to respond effectively to changes in the productive environment is emphasized. This work contributes to diagnosing the current state of accounting education in the local context and provides inputs for structural improvement.
Public accounting is undergoing a transformation process driven by the integration of emerging technologies associated with the Fourth Industrial Revolution. In this context, the present study examines the degree to which agentive technologies are incorporated into the curricula of Public Accounting programs at universities in Cali (Colombia), based on a documentary analysis of curricula and the perceptions of graduates. The objective is to identify the level of alignment between educational content and digital competencies related to tools such as artificial intelligence, ERP systems, big data, and the Internet of Things. The research adopted a qualitative approach with an exploratory design. Structured surveys were administered to 82 graduates from four higher education institutions, and curricular documents available on institutional portals and through direct contact with academic coordinators were reviewed. The findings indicate that although universities have begun implementing technological inclusion processes, significant gaps remain regarding the depth and coverage of these competencies. Additionally, differences among institutions were observed in terms of pedagogical approaches and formal integration of these tools. The study concludes that there is a need for curricular updates and standardization to strengthen the digital training of public accountants. The importance of establishing continuous academic review mechanisms to respond effectively to changes in the productive environment is emphasized. This work contributes to diagnosing the current state of accounting education in the local context and provides inputs for structural improvement.
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contaduría pública, educación universitaria, formación tecnológica, industria 4.0, plan de estudios, tecnologías agenciativas, transformación digital, public accounting, university education, technological training, industry 4.0, curriculum, agentive technologies, digital transformation
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Derechos de autor 2025 Liliana Valencia Alegría, Kelly Julieth Mendinueta Pérez, José Londoño-Cardozo, Oscar Eduardo Quintero-Cardona
https://creativecommons.org/licenses/by-nc-sa/4.0
https://creativecommons.org/licenses/by-nc-sa/4.0