Digitalización de oficinas contables: Un marco estratégico
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Resumen
Este artículo aborda la digitalización (DT) en el contexto de las pequeñas oficinas contables. Las tecnologías digitales han impulsionado innovaciones en los servicios contables, generando nuevos productos, servicios y modelos de negocios. Este artículo adopta un enfoque crítico y reflexivo sobre la DT en el área contable, desarrollando un marco de lineamientos estratégicos para el proceso de DT para pequeñas oficinas contables. Se utilizó un enfoque cualitativo, guiado por la metodología Design Science Research. La evidencia se recopiló y analizó en tres etapas con académicos de negocios, especialistas en DT y gerentes de oficinas contables. Los resultados identificaron siete lineamientos: Alineación con la estrategia de la empresa; cultura de riesgo; cultura organizacional para la innovación; reestructuración organizacional; adopción constante de nuevas tecnologías digitales; cambio en la prestación del servicio al cliente; y comunicación con los clientes. El artículo contribuye a la literatura sobre digitalización al organizar sus supuestos en lineamientos estratégicos y expandir el alcance de estudios previos a través del enfoque de la práctica empresarial. El artículo también contribuye al campo gerencial, proponiendo un marco para ayudar al proceso de toma de decisiones de DT en pequeñas oficinas contables y evidenciando una relación directa entre la claridad de los objetivos estratégicos y la adopción de tecnologías digitales. Se espera que el esquema propuesto oriente a investigadores y administradores en el desafío contemporáneo de la DT.
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