Brechas y presupuesto en el sur del Perú: una visión desde sistemas informáticos

This study addresses the issues related to the adoption of Blockchain in the accounting processes of a microenterprise, focusing on the barriers and opportunities that may influence its implementation. The objective was to analyze how employees and managers perceive the integration of this technology into the accounting management of microenterprises, identifying the challenges and potential benefits it could bring. The methodology adopted was qualitative and exploratory, with a phenomenological design. The population consisted of employees and managers of a microenterprise in the Puno region, selecting a non-probabilistic convenience sample of those involved in management. Semi-structured interviews were used to collect data. Data processing was performed through thematic coding using NVivo software, which allowed for the identification of recurring patterns and themes in the responses obtained. As a result, it was evident that the main barriers to blockchain adoption are related to a lack of technical knowledge, fear of changes to established processes, and resistance to innovation, while opportunities focused on improving transparency, efficiency, and security in accounting processes. The study's findings suggest that, although there are certain obstacles, blockchain implementation in microenterprises could offer significant benefits if technological and cultural barriers are overcome. The need for training and awareness-raising to facilitate the adoption of this technology is highlighted.