Digital transformation in management accounting: a reflection from the Colombian research context
DOI:
https://doi.org/10.47847/Keywords:
Digital transformation, management accounting, researchAbstract
The article addresses the role of digital transformation in management accounting in the Colombian investigative context. Uses a qualitative methodology of reflexive and documentary character, reviewing publications of scientific journals of public accounting programs accredited in Colombia. The main results indicate that only 23.5% of the journals analyzed published works on the subject, which were predominantly qualitative and descriptive or reflective, based on documentary review. The study concludes that, although there are advances, the field of research in Colombia requires to go beyond empirical studies, to provide practical evidence on the impact of digital transformation on accounting management and on the professional skills of accountants.
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