El aprendizaje autodirigido y las competencias digitales emergentes en el éxito profesional del contador público.
Resumen
Este estudio analiza el impacto del aprendizaje autodirigido y las competencias digitales emergentes en el éxito profesional del contador público en la región de la Huasteca de México. Se aplicó un cuestionario validado a 623 contadores públicos bajo un enfoque cuantitativo, correlacional y explicativo. Mediante regresión lineal múltiple, se determinó que la capacidad de autoaprendizaje, la gestión autodirigida del conocimiento digital, y la iniciativa personal impactan positivamente el éxito profesional, mientras que la autonomía tecnológica mostró un efecto negativo moderado. Los resultados confirman la importancia de desarrollar habilidades de aprendizaje permanente y competencias digitales para garantizar la sostenibilidad profesional en entornos digitales.
Citas
Adler, I., Warren, S., Norris, C., & Soloway, E. (2025). Leveraging opportunities for self-regulated learning in smart learning environments. Smart Learning Environments, 12(1), 1–19. https://slejournal.springeropen.com/articles/10.1186/s40561-024-00359-w
Ahmed, W. (2023). Understanding self-directed learning behavior towards digital competence among business research students: SEM-neural analysis. Education and Information Technologies, 28(4), 4173-4202. https://doi.org/10.1007/s10639-022-11384-y
Avsec, S., & Jagiełło-Kowalczyk, M. (2021). Investigating possibilities of developing self-directed learning in architecture students using design thinking. Sustainability, 13(8), 4369. https://doi.org/10.3390/su13084369
Ballano, V.O., Mallari, N.T., Sebastian, R.R.R. (2022). Understanding Digital Literacy, Digital Competence, and Pedagogical Digital Competence: Implementing Online Teaching for Filipino Tertiary Educators During COVID-19. In: Tomczyk, Ł., Fedeli, L. (eds) Digital Literacy for Teachers. Lecture Notes in Educational Technology. Springer, Singapore. https://doi.org/10.1007/978-981-19-1738-7_19
Cao, W. (2023). A meta-analysis of effects of blended learning on performance, attitude, achievement, and engagement across different countries. Frontiers in Psychology, 14, 1212056. https://www.frontiersin.org/articles/10.3389/fpsyg.2023.1212056/full
Çetin, Ö. O., & Bozdoğan, T. (2023). Digital transformation of accounting in industry 4.0 perspective and an empirical study on Turkish accounting education. Journal of Accounting and Taxation Studies, 16(Prof. Dr. Mehmet Özbirecikli Özel Sayısı), 31-52. http://dx.doi.org/10.29067/muvu.1261040
Ghafaei, Z., Moeinadin, M., & Nayebzadeh, S. (2024). A Model for Promoting and Inhibiting Factors of Professional Success of Accountants. International Journal of Finance & Managerial Accounting, 9(32), 87-100. https://doi.org/10.30495/ijfma.2022.65399.1791
Hidayah, N., Hapsari, T. D., & Dewi, R. K. (2023). Digital competence and accounting students: A future career perspective. Asian Journal of Business and Accounting, 16(1), 199–225. https://ajba.um.edu.my/article/view/43946
Huy, P. Q., & Phuc, V. K. (2025). A Model of Pre-Adoptive Appraisal toward Private AI Implementation in Public Sector Accounting Education in Higher Education Institutions. In Sustainable Development Using Private AI (pp. 132-154). CRC Press.
López, A., Ramírez, J. & Torres, F. (2014). Habilidades profesionales importantes para el desempeño de la contaduría en México. En Memorias del 7.º Congreso Internacional de Investigación en Ciencias Económico Administrativas (pp. 78–94). Universidad Nacional Autónoma de México.
Lozano Almansa, M. C., Luna Ruiz, M. J., & Calvo González, D. (2024). Tecnologías emergentes aplicadas a la auditoría pública: una revisión sistemática de literatura. Revista de Contabilidad Pública, 29(1), 45–65. Universidad de Murcia. https://asocex.es/wp-content/uploads/2024/05/04-AUDITORIA-PUBLICA_.pdf
Mahfud, T., Masek, A., Suyitno, S., Ihsani, A. N. N., Fransisca, Y., Pranoto, P. W., ... & Susanto, A. (2024). The Role of Work-Based Learning in Enhancing Career Adaptability: An Empirical Study from Vocational Students in Indonesian and Malaysian Universities. Интеграция образования, 28(3), 436-453. https://doi.org/10.15507/1991-9468.116.028.202403.436-453
Nazarenko, N. (2023). Research on Students’ Representations about Professional Success: Emotions and Values. Insight: the psychological dimensions of society, (10), 232-249.
Pham, T. L., Tran, T. P. T., Dau, T. K. T., & Tran, A. H. (2024). The determinants of digital competencies in accounting: an empirical study in Vietnam. Higher Education, Skills and Work-Based Learning. http://dx.doi.org/10.1108/HESWBL-09-2023-0264
Rodríguez Cárdenas, S. M. (2021). El impacto de la inteligencia artificial en la profesión contable: Análisis desde la gestión del conocimiento. Universidad Cooperativa de Colombia.
Røe, Y., Wojniusz, S., & Bjerke, A. H. (2021). The digital transformation of higher education teaching: Four pedagogical prescriptions to move active learning pedagogy forward. Frontiers in Education, 6, 784701. https://www.frontiersin.org/articles/10.3389/feduc.2021.784701/full
Saltos-Rivas, R., Novoa-Hernández, P., & Serrano Rodriguez, R. (2021). On the quality of quantitative instruments to measure digital competence in higher education: A systematic mapping study. PLoS One, 16(9), e0257344.
Sargent, M. J., & Winton, B. G. (2023). Cognitive ability and performance in accounting students: The importance of data analytics assignments. Journal of Accounting Education, 65, 100870. https://doi.org/10.1016/j.jaccedu.2023.100870
Shafait, Z., Khan, M. A., Bilan, Y., & Oláh, J. (2021). Modeling the mediating roles of self-directed learning and knowledge management processes between emotional intelligence and learning outcomes in higher education. PloS one, 16(7), e0255177. https://doi.org/10.1371/journal.pone.0255177
Spatariu, E. C., & Georgescu, C. (2024). Exploring the interaction between organizational culture and accounting informational system quality under technology: an empirical study. In Development Through Research and Innovation (pp. 184-196). http://dx.doi.org/10.53486/dri2024.21
Sultana, R., Alam, M. Z., & Hasan, N. (2025). Understanding the emerging success factors gap of accounting information systems in developing countries–a systematic literature review. Journal of Accounting Literature. https://doi.org/10.1108/jal-05-2024-0086
Tiempos de Tamaulipas. (2025). Contadores públicos: pieza clave entre gobierno y ciudadanos: Jesús Lavín Verástegui. Consultado de https://tiemposdetamaulipas.info/2025/01/contadores-publicos-pieza-clave-entre-gobierno-y-ciudadanos-jesus-lavin-verastegui/
Tong, D. H., Uyen, B. P., & Ngan, L. K. (2022). The effectiveness of blended learning on students' academic achievement: A meta-analysis. Heliyon, 8(12), e12345. https://www.sciencedirect.com/science/article/pii/S2405844022039457
Vaičiūnienė, A., & Kazlauskienė, A. (2023). Liberating and oppressive factors for self-directed learning: A systematic literature review. Education Sciences, 13(10), 1020. https://www.mdpi.com/2227-7102/13/10/1020
Vasarhelyi, M. A., Alles, M. G., & Kogan, A. (2021). Accountant as digital innovator: Roles and competencies in the age of automation. Accounting Horizons, 35(1), 153–184. https://publications.aaahq.org/accounting-horizons/article/35/1/153/2477/Accountant-as-Digital-Innovator-Roles-and
Wijenayake, R. W., Fernando, P. I., Nilesh, S. B., Diddeniya, M. D., Weligodapola, M., & Shamila, P. (2021). Impact of Lifelong-Learning Mindset on Career Success of Professionals in the Field of Accounting. Asian Journal of Economics, Business and Accounting. http://dx.doi.org/10.9734/ajeba/2021/v21i1730491
Xu, D., Zhang, W., Zhang, C., Mao, R., & Wang, C. (2024). Digitally enriched exhibitions: Perspectives from Museum professionals. Tourism Management, 105, 104970. https://doi.org/10.1016/j.tourman.2024.104970
Ytre-Arne, B. (2023). Media use in digital everyday life (p. 112). Emerald Publishing. https://library.oapen.org/handle/20.500.12657/61404
