Percepción sobre la información contable en ambientes digitales en alumnos y egresados de la FCA de la Universidad Autónoma de Guerrero.

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.