The Professional Challenge for Public Accountants in a Time of Technological Innovations

Abstract

In the qualitative research that gave rise to this writing, the performance of the public accountant from 1951 to date was studied, in order to know the main challenges that accountants face today regarding data management and new technologies, as well as the future of accounting as a profession. For this purpose, the works of several authors (available in various peer-reviewed databases) were studied. It can be said from this that there have been many challenges to date; and that all technological inventions have become tools to improve accountants’ practice —benefiting companies—; this has given the accountants a main role in the management of current systems, such as blockchain and big data, among others. Thus, it can be said that public accounting has a great future, as long as it stays up to date.