The public accountant in the face of the fourth industrial revolution

Authors

DOI:

https://doi.org/10.15381/quipu.v28i57.18418

Keywords:

Digital Competition, Public Accountant, Accounting, Revolution 4.0

Abstract

Objective: Evidence of whether Public Accountants in Peru are trained to confront the fourth industrial revolution and analyze the professional competencies of accounting to provide services in digitized economic entities. Method: The research is qualitative, non-experimental documentary, so far as the variables have not been manipulated, but the phenomenon under study has been observed through the analysis, criticism and comparison from several sources of information, considering authenticity, credibility, representation and meaning. Results: The Industrial revolution 4.0 does not replace the public accountants but it does require new competences. Public Accountants are still not prepared to deal the challenges of the fourth industrial revolution. Conclusions: Public Accountants in Peru must be in constant holistic training, updated to the technological changes, with interdisciplinary training, with normative knowledge and soft skills development.

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Author Biographies

  • Julio Gómez Méndez, Universidad Nacional de San Cristóbal de Huamanga

    Public Accountant (UNSCH), Master in Accounting, with a major in Accounting (UNMSM), Master in Public Management (USMP) and Doctor in Accounting (UNFV). Principal Professor of the Faculty of Economic, Administrative and Accounting Sciences of the UNSCH. Professor at the Graduate School of the National University of San Cristóbal de Huamanga. Past Dean of the Faculty of Economic, Administrative and Accounting Sciences of the UNSCH. Past Dean of the College of Public Accountants of Ayacucho. Manager of the Audit Society Gómez & Asociados S.C.

  • Nerio Janampa Acuña, Universidad Cesar Vallejo

    Public Accountant (National University of San Cristóbal de Huamanga). Master in Accounting, with a mention in Accounting (Universidad Nacional Mayor de San Marcos). Doctor in Accounting and Business Sciences (Universidad Nacional Mayor de San Marcos). Doctor of Administration (Federico Villarreal National University). Academic coordinator - UCV. Research professor - UCV. With more than 8 years of experience in University Teaching both private and public. Speaker at various academic events nationwide. Thesis consultant and advisor.

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Published

2020-08-31

Issue

Vol. 28 No. 57 (2020)

Section

Original papers

License

Copyright (c) 2020 Julio Gómez Méndez, Nerio Janampa Acuña

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

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b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

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How to Cite

Gómez Méndez, J., & Janampa Acuña, N. (2020). The public accountant in the face of the fourth industrial revolution. Quipukamayoc, 28(57), 25-33. https://doi.org/10.15381/quipu.v28i57.18418