<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2665-0266</journal-id>
<journal-title><![CDATA[Revista Tecnológica-Educativa Docentes 2.0]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Docentes 2.0]]></abbrev-journal-title>
<issn>2665-0266</issn>
<publisher>
<publisher-name><![CDATA[Grupo Docentes 2.0 C.A.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2665-02662025000200287</article-id>
<article-id pub-id-type="doi">10.37843/rted.v18i2.719</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Transformación Digital en la Contabilidad y Prácticas Empresariales]]></article-title>
<article-title xml:lang="en"><![CDATA[Digital Transformation in Accounting and Business Practices]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gutiérrez-Navarro]]></surname>
<given-names><![CDATA[Claudia Fanny,]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Cundinamarca  ]]></institution>
<addr-line><![CDATA[ Cundinamarca]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<volume>18</volume>
<numero>2</numero>
<fpage>287</fpage>
<lpage>302</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2665-02662025000200287&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2665-02662025000200287&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2665-02662025000200287&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La transformación digital en la contabilidad no solo implica la adopción de tecnologías emergentes, sino también un cambio paradigmático en la forma en que las organizaciones gestionan y reportan su información financiera. El objetivo de la presente investigación fue contribuir al análisis de fuentes científicas relacionadas con el uso de tecnologías en la contabilidad y las prácticas empresariales. Se realizó una investigación que se enmarcó en el paradigma empírico, bajo el método sistemático con enfoque cuantitativo, diseño narrativo descriptiva, de tipo documental bibliográfico y de corte transversal. Para ello, se llevó a cabo una revisión bibliométrica basada en 2.065 documentos extraídos de la base de datos Scopus (2019-2024). Se analizaron tendencias de investigación, autores influyentes y principales fuentes de publicación mediante herramientas como VOSviewer. Los resultados evidencian un crecimiento significativo en la investigación sobre transformación digital en contabilidad, con un punto máximo en 2023. La digitalización ha impulsado la automatización de procesos, la optimización de la toma de decisiones y una mayor transparencia en la información contable. Asimismo, tecnologías emergentes como la inteligencia artificial, el Blockchain y el Bid Data están redefiniendo la función del contador y la estrategia empresarial. Sin embargo, persisten brechas en la investigación sobre los efectos a largo plazo y la adaptación organizacional a estas innovaciones. En este contexto, la transformación digital no es opcional, sino un imperativo estratégico. Las empresas deben adoptar nuevas tecnologías para mantenerse competitivas, mientras que la investigación futura debe abordar los desafíos de implementación y sostenibilidad tecnológica en la contabilidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The digital transformation in accounting entails not only the adoption of emerging technologies but also a paradigm shift in how organizations manage and report their financial information. The objective of this research was to contribute to the analysis of scientific sources related to the use of technologies in accounting and business practices. The research was conducted within the empirical paradigm, using a systematic method with a quantitative approach, descriptive narrative design, bibliographic documentary design, and a cross-sectional approach. To this end, a bibliometric review was conducted based on 2,065 documents extracted from the Scopus database (2019-2024). Research trends, influential authors, and main publication sources were analyzed using tools such as VOSviewer. The results show significant growth in research on digital transformation in accounting, peaking in 2023. Digitization has driven process automation, optimized decision-making, and increased transparency in accounting information. Likewise, emerging technologies such as artificial intelligence, blockchain, and Bid Data are redefining the role of the accountant and business strategy. However, research gaps persist regarding the long-term effects and organizational adaptation to these innovations. In this context, digital transformation is not optional, but a strategic imperative. Companies must adopt new technologies to remain competitive, while future research should address the challenges of technological implementation and sustainability in accounting.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Bibliometría]]></kwd>
<kwd lng="es"><![CDATA[contabilidad]]></kwd>
<kwd lng="es"><![CDATA[prácticas empresariales]]></kwd>
<kwd lng="es"><![CDATA[tecnologías emergentes]]></kwd>
<kwd lng="es"><![CDATA[transformación digital]]></kwd>
<kwd lng="en"><![CDATA[Bibliometrics]]></kwd>
<kwd lng="en"><![CDATA[accounting]]></kwd>
<kwd lng="en"><![CDATA[business practices]]></kwd>
<kwd lng="en"><![CDATA[emerging technologies]]></kwd>
<kwd lng="en"><![CDATA[digital transformation]]></kwd>
</kwd-group>
</article-meta>
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