La transformación digital en el desempeño del contador público independiente en Villavicencio

Abstract

This research aimed to analyze the impact of the adoption of digital tools on the professional performance of independent public accountants who provide services to medium-sized companies in the city of Villavicencio. The study emerged from the technological changes currently affecting the accounting profession, especially with the implementation of tools such as electronic invoicing, electronic payroll, and accounting software. The research was developed under a quantitative approach with a descriptive and correlational cross-sectional scope. For data collection, a structured survey was applied to 80 independent public accountants mainly located in the El Espejo sector, in commune two of Villavicencio. The instrument made it possible to identify the level of use, integration, and ease of use of digital tools, as well as their influence on professional performance. The results showed that most professionals frequently use digital tools in their daily activities, especially accounting software, electronic invoicing, and electronic payroll systems. In addition, these platforms have contributed to improving processes related to financial information management, tax compliance, and work efficiency. The study also identified difficulties mainly associated with technological problems, lack of training, and the complexity of some digital platforms. Likewise, it was found that ease of use directly influences professional performance, since proper management of these tools facilitates accounting and administrative activities. Finally, the research concluded that digital tools currently represent an essential element in accounting practice; however, there is still a need to strengthen technological skills and training processes for accounting professionals and their clients.