Percepción sobre la información contable en ambientes digitales en alumnos y egresados de la FCA de la Universidad Autónoma de Guerrero
DOI:
https://doi.org/10.29105/vtga5.1-892Keywords:
ambientes digitales, contabilidad, información financiera.Abstract
Digital environments currently have had changes of significance by globalization, in such a way that it influences decision-making to professionals in accounting, by the financial information presented or interpreted. The aim of the study was to analyze the perception of accounting information in digital environments, in students who perform their professional practices and graduates of the Accounting and Administration School of the Universidad Autónoma de Guerrero. The research was exploratory, descriptive, and cross through a survey which refers to the characteristics of accounting information, access to and use of business management in digital environments, and basic concepts of financial accounting. The results were that the majority of students and graduates have financial accounting knowledge, however, at the time of business management, are unaware of the processes, factors with poor digital culture.
Downloads
References
Chien, Y., & De Vaney, S.A. (2001). The Effects of Credit Attitude and Socioeconomic Factors on Credit Card and Installment Debt. The Journal of Consumer Affairs, 35,179-162. DOI: https://doi.org/10.1111/j.1745-6606.2001.tb00107.x
Duderstand, J. (1997): The Future of the University in an Age of Knowledge. Journal of Asyncronous Learning Networks, 1(2). Recuperado de: http://www.aln,org/alnweb/journal/issue2/duderstadt.htm DOI: https://doi.org/10.24059/olj.v1i2.1933
Escobar-Pérez, J. y Cuervo-Martínez, A. (2008). Validez de contenido y juicio de expertos: una aproximación a su utilización. En Avances en medición, 6, 27-36. Recuperado de: http://www.humanas.unal.edu.com/psicometria/files/7113/8574/5708/Articulo3_juicio_de_expert os_27-36.pd
Garvin, D., &Srikant, D. (2008). Business Education in the 21st Century. The Global Business Summit, 14.
Marzano y Kendall (2007). The new taxonomy of educational objectives. California, Estados Unidos: Corwin Press, 2007. 2a edición.
Instituto Mexicano de Contadores Públicos. (2019). Normas de Información Financiera. México. Editorial IMCP
Schiffman, L., & Wisenbilt, J. (2015). Comportamiento del consumidor. México. Editorial Pearson.
Sesento García, Leticia (2015). Revista Contribuciones a las Ciencias Sociales. México n. 29.
Schwab, K. (2017). La Cuarta Revolución Industrial. México: DEBATE. Stephen-Robbins (2001). Comportamiento organizacional. 10ª edición. México: Editorial Prentice Hall Hispanoamérica.
Wild J, Subramanyam K y Halsey R, (2007), Análisis de estados financieros. 9ª. Edición, México: Editorial Mc Graw Hill. Recuperado en: http://fullseguridad.net/wp1content/uploads/2016/11/An%C3%A1lisis-de-estados-financieros-9na-Edici%C3%B3n-John-J.Wild.pdf.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
a). Authors keep copyright and give the journal the right of the first publication of the work under a Creative Commons attribution license. This license allows others to share the work as long as original authorship and initial publication in this journal is acknowledged.
b). Authors may make other independent and additional contractual agreements for the non-exclusive distribution of the version of the article published in this journal (e.g., include it in an institutional repository or publish it in a book) as long as they clearly indicate that the work was published for the first time in this journal.
c). Authors are allowed to self-archive their work in institutional repositories or on their own website before and during the submission process, as this may encourage productive exchanges and increase early and overall citation of the published work.
