Potenciales antecedentes de la adopción de Business Analytics en contabilidad
DOI:
https://doi.org/10.5007/2175-8069.2023.e83785Palabras clave:
business analytics, adopción, TOE, contabilidad, métodos mixtosResumen
El objetivo de esta investigación es analizar qué factores preceden a la intención de adoptar Business Analytics (BA) en contabilidad, según los profesionales que trabajan en el área. Se aplicaron métodos mixtos con una estrategia explicativa secuencial a través de una encuesta y entrevistas semiestructuradas con profesionales contables. Como técnicas de análisis de datos se utilizaron PLS y análisis de contenido. El resultado de la investigación mostró varios factores tecnológicos, organizacionales, ambientales y humanos que impactan negativa o positivamente la intención de adoptar BA, principalmente basados ??en la literatura, sin embargo surgieron nuevos factores, algunos específicos del contexto contable. Se evidenciaron variables moderadoras de la intención de adoptar BA según los profesionales entrevistados. La investigación presenta una lista de factores que contribuyen a orientar la adopción de BA y abren posibilidades para que la comunidad contable, los gerentes y los proveedores de tecnología actúen en la promoción de la adopción de BA.
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