La revolución digital de la contabilidad por efectos de la crisis del COVID-19 en el Perú

Abstract

In a globalized and changing world, there is no better option than to immerse yourself in the knowledge and application of new accounting technologies. Therefore, it has been as convenient and of very interesting to develop this article in the midst of a crisis that is affecting the economy of Peruvian society, orienting itself to the analysis of three fundamental aspects that current accounting encompasses digital application, digital education, and digital government. The objective is to analyze the digital revolution of accounting due to the effects of the COVID-19 crisis in Peru. Under a phenomenological approach, a hermeneutical analysis is carried out based on the bibliographic review of the constructs to analyze the benefits and threats of the digital revolution in which the accounting profession is immersed. It’s concluded that the digital revolution, rapidly expanded by the crisis in Peru, has generated great opportunities and challenges for the development of the accounting profession, companies and the government.