DETERMINATION OF THE TOOLS, SKILLS AND KNOWLEDGE REQUIRED BY THE ACCOUNTANT IN TIMES OF TECHNOLOGICAL EVOLUTION

Original title: DETERMINACIÓN DE LAS HERRAMIENTAS, HABILIDADES Y CONOCIMIENTOS QUE REQUIERE EL CONTADOR EN TIEMPOS DE EVOLUCIÓN TECNOLÓGICA

The accounting profession is going through significant changes derived from technological evolution; therefore, the objective of this research is to analyze the tools, skills and knowledge required by the current accountant to aspire to senior management positions. Through the review of scientific articles and what was expressed by organizations in different countries, it was found that the knowledge of new emerging technologies such as big data, artificial intelligence, data analytics and blockchain among other analysis tools are particularly important for the accountant today. The curricula currently taught in different universities around the world were compared to know if these curricula have been updated to incorporate subjects related to the innovative technologies that are increasingly required in the current labor field. In addition, the academic profile of CFOs in the most important companies in Mexico was analyzed and professionals with management positions in the state of Nuevo Leon were interviewed to learn about their work experience and technological knowledge required today. The results will help identify the necessary changes to the curricula to contribute to the improvement of the academic profile of the graduate that will provide him/her with the tools, skills, and knowledge to successfully face the challenges of the new Industry 4.0.