Competencias digitales del docente de contabilidad: retos y oportunidades en la era tecnológica

Technological advancement has generated a profound change in the professional practice of accounting, demanding the incorporation of computer skills among those who teach this subject. This study examines the most relevant challenges faced by financial learning facilitators in the acquisition of digital tools, as well as the opportunities that arise from the modernization process. Using a methodological approach based on documentary research and observation of relevant experiences, the fundamental skills required by contemporary instructors are delineated, along with the most pertinent practices to strengthen their ongoing development. The findings reflect that the effective adoption of innovative solutions, such as intelligent systems, distributed structures, and massive data processing, requires comprehensive training that articulates specialized knowledge with teaching resources focused on virtual environments.