Análisis del uso de herramientas tecnológicas en los estudiantes de la carrera de Contabilidad y Auditoría de la Universidad Técnica Particular de Loja

Abstract

Abstract: n recent years, the accounting and auditing profession is constantly changing due to advances in technology; therefore, professionals must be trained and develop skills that strengthen their abilities for the working world. Therefore, in the Accounting and Auditing career of the Universidad Técnica Particular de Loja, students of the on-site modality had the opportunity to interact with accounting and auditing technological tools such as LUCA and ACL in their professional training. The purpose of the research work was to analyze the competencies developed by the students when using technological tools in their training as accountants and auditors; therefore, the research was descriptive with a non-experimental transversal design and quantitative approach. Data were obtained through a Likert scale questionnaire applied to 35 students. The results showed that the greater the use of technological tools during the students' training, the greater the acquisition of their professional competencies.