Incidencia del uso de ordenadores en cátedras de especialidad en la carrera de contabilidad y auditoría.

Abstract

Accounting is a transversal line in all business units and operations or for-profit companies, thanks to the fact that they control capital flows, measure profitability, productivity, quality and infer decisions based on the results when analyzing the market. To achieve stories, it is necessary to manage a wide range of programs, virtual systems or digital mechanisms solved by computer, making communication and information technologies (ICT) a trend in professional training. The corresponding documentation addresses the problem of characterizing the incidence of the use of the equipment in the chambers of specialty in accounting and auditing, for this purpose the abductive methodology based on a literary review is used, in order to analyze any benefits, advantages, advantages or Contributions provide ICTs in both academic and labor processes related to accounting specialties.