PARADOJAS EN EL USO DE TECNOLOGÍAS MÓVILES EN LA AUDITORÍA CONTABLE: EVIDENCIAS Y ESTRATEGIAS DE GESTIÓN
DOI:
https://doi.org/10.56238/bocav25n75-005Palabras clave:
Auditoría Contable, Paradojas, Sociomaterialidad, Tecnologías MóvilesResumen
La relación de los usuarios con las tecnologías móviles en entornos organizacionales donde la movilidad es una característica principal genera preocupaciones a partir de la identificación de manifestaciones sociales tanto positivas como negativas. En este contexto, la presente investigación tiene como objetivo general identificar la manifestación de paradojas en el uso de tecnologías móviles e inalámbricas en la profesión de auditoría contable, y busca específicamente: 1) identificar el perfil de uso de tecnología móvil de los auditores contables independientes; 2) describir las manifestaciones de las paradojas en el uso de la tecnología móvil experimentadas por los auditores contables independientes; 3) identificar las estrategias creadas por los auditores para gestionar las paradojas en el uso de la tecnología móvil. Se trata de un estudio cualitativo, de carácter exploratorio, que tiene como unidades de análisis a auditores independientes. Entre los principales hallazgos, se observó la manifestación de todas las paradojas presentes en la literatura; sin embargo, algunas de ellas se presentaron de manera menos evidente. Además, se identificaron estrategias específicas de afrontamiento para cada una de estas, las cuales posteriormente sirven como insumo para apoyar a las empresas de auditoría en la implementación de programas de uso de tecnologías móviles.
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