Vol. 17 No. 1 (2023)
Published
2023-01-18
PDF (Spanish)
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Computing as an elementan tool in the economic development of accounting firms in Jonuta, Tabasco

DOI: https://doi.org/10.22490/25394088.6661
Section
Original article
Miguel López Gómez Universidad Juárez Autónoma de Tabasco
Aída Dinorah García Álvarez Universidad Juárez Autónoma de Tabasco
Domingo Román Guillén Universidad Juárez Autónoma de Tabasco

At present, information technology is the basic tool in accounting firms since it allows generating labor skills, reducing errors or loss of accounting information from clients, for which accountants apply the use of programs such as Excel, Aspel COI, Aspel NOI and SAT. that are specified in accounting activities. In this article, the study plan was analyzed, the relationship with the graduate profile and the labor field was evaluated, emphasis was placed on evaluating the impact of current technological advances in accounting, and business tax processes. In addition, it is taken into account that accountants are attached to changes in the management of technological tools for administrative and treasury processes presented by the tax administration. The objective of the research is to establish what the technological competences of the public accountant are, so that in this way they can face the problems imposed by the challenges and opportunities of their profession, managing in a more effective way the accounting systems of exercises, going from a manual registration to those supported by computer systems. The results generated by the analysis of the study plan, an evaluation of the relationship with the graduate profile and the labor field of the Lic was carried out. In UJAT public accounting, emphasis was placed on the evaluation of the impact of the technological advances present in digital accounting.

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