Competencias digitales para cibercontabilidad: formación de administradores y contadores en la educación superior costarricense

César Gerardo Arroyo Matarrita

doi:10.64183/wm9kz449

Authors

César Gerardo Arroyo Matarrita Universidad San Marcos Author https://orcid.org/0009-0006-5681-2683

DOI:

https://doi.org/10.64183/wm9kz449

Keywords:

Digital Competencies, Cyberaccounting, Higher Education, Accounting, Business Administration, Cybersecurity, Costa Rica

Abstract

Digitalisation of financial and accounting work—driven by cloud computing, data analytics, automation, AI and cybersecurity—reshapes the competency profile expected from accounting and business graduates. In Costa Rica, this challenge aligns with national agendas on digital transformation, cybersecurity and AI, while exposing curricular and pedagogical gaps in higher education. This paper aims to analyse the digital competencies required for cyberaccounting within higher education programmes for accountants and business administrators, using a documentary/theoretical approach and an integrative literature review. Building on international competence frameworks (e.g., digital competence and professional accountancy education standards) and Costa Rican policy drivers, the paper proposes a competency framework organised into domains (data, systems, cybersecurity, ethics and governance, analytics for decision-making, and innovation), including curriculum integration routes and evidence-based assessment criteria. The manuscript is designed to comply with RAI’s formal requirements, including the 25-page maximum length (references included).

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