Transformación curricular del programa de contaduría pública frente a las disrupciones tecnológicas y la inteligencia artificial: Propuesta de actualización formativa para la Universidad Santo Tomás

Abstract

This study analyzes the transformation of the Public Accounting curriculum at Universidad Santo Tomás in response to technological disruptions and artificial intelligence, aiming to strengthen the relevance of professional training in the current context. Methodologically, a mixed-methods approach was adopted, with a descriptive scope and a diagnostic–propositional orientation. Data were collected through surveys and interviews administered to students, faculty members, graduates, and employers linked to the accounting field. The findings reveal gaps in the integration of technological, analytical, and digital competencies within the curriculum, as well as differences in the perceived level of professional preparedness among stakeholders. These gaps reflect a limited and non-systematic incorporation of digital tools and artificial intelligence into the educational process. Based on these results, a curricular update proposal was developed to integrate technological, analytical, and strategic competencies in a structured manner while preserving the core disciplinary foundations of accounting education. In this sense, the study provides a contextualized diagnosis of the program and offers practical guidelines for curricular transformation in accounting education, with potential for adaptation in other higher education institutions.