Tecnologías de información y comunicación como mecanismos de regulación conductual ante la procrastinación en el ejercicio contable profesional

José F. Arismendi B.; Joel Benítez Zapata

Authors

José F. Arismendi B. Contador Jefe, Unión Venezolana Occidental. Barquisimeto, Venezuela https://orcid.org/0009-0009-3714-1900
Joel Benítez Zapata Pastor, Iglesia Adventista del 7° Día. Maracaibo, Venezuela https://orcid.org/0009-0002-6488-547X

Keywords:

ICT, professional procrastination, accountant 4.0, international standards, timeliness, accounting ethics

Abstract

Professional procrastination in accounting practice compromises the timeliness and reliability of financial information, despite technological advances. The general objective of this study was to interpret the capacity of information and communication technologies (ICT) to act as behavioral regulation mechanisms that mitigate voluntary postponement, in compliance with the IFRS for SMEs (2025) and ISA 200. Using a qualitative, interpretative scope approach and source triangulation, three analytical dimensions were integrated: behavioral (temporal motivation theory and studies by Steel and Ferrari), normative (hermeneutic review of the IASB conceptual framework and the IFRS for SMEs), and technological (empirical evidence on electronic accounting, RPA, XBRL, and cloud-based systems). The results reveal that continuous visibility of cloud accounting reduces the lack of external control; process automation (RPA) decreases task aversiveness; structured reporting (XBRL) and automatic validation mitigate fear of error; and dashboards manage cognitive overload. It is concluded that the strategic integration of these tools not only optimizes operational efficiency but also operates as an ethical safeguard that aligns professional behavior with the timeliness and diligence imperatives required by international standards, thus consolidating the figure of the Accountant 4.0.

Downloads

Download data is not yet available.

References

Arguedas Hidalgo, A. (2024). Optimización de flujos de trabajo y gestión del tiempo en la praxis contable contemporánea. Editorial Académica.

Arismendi, J. F. (2025). Procrastinación contable y su impacto en la calidad de la información financiera y la toma de decisiones en Venezuela. Actualidad Contable FACES, 28(51), 16-27. http://erevistas.saber.ula.ve/index.php/actualidadcontable/article/view/21983

Bonsón, E. & Bednárová, M. (2021). Blockchain and its implications for accounting and auditing. Meditari Accountancy Research, 27(5), 725-740, https://doi.org/10.1108/MEDAR-11-2018-0406

Cooper, L. A., Holderness, D. K., Sorensen, T.L., & Wood, D. A. (2019). Robotic process automation in public accounting. Accounting Horizons, 33(4),15-35. https://scholarsarchive.byu.edu/cgi/viewcontent.cgi?article=9208&context=facpub

Ferrari, J. R. (2010). Still procrastinating? The no-regrets guide to getting it done. John Wiley & Sons.

Frazier, S., McComb, S. A., Hass, Z., &Pitts, B. J. (2024). The moderating effects of task complexity and age on the relationship between automation use and cognitive workload. International Journal of Human-Computer Interaction, 40(7), 1746-1764. https://doi.org/10.1080/10447318.2022.2151773

Hernández Díaz, J. (2018). El impacto de la procrastinación en la productividad de las organizaciones financieras. Revista de Gestión y Estrategia, 12(2), 45-60.

Hernández, M., & García, L. (2018). Conducta profesional y cumplimiento de plazos en el ejercicio de la fe pública. Estudios Contables, 15(3), 112-128.

IFRS Foundation. (2025). Norma Internacional de Información Financiera para las Pequeñas y Medianas Entidades (NIIF para las PYMES) (3.ª ed.). IFRS Foundation.

International Accounting Standards Board (IASB). (2018). Marco conceptual para la información financiera. IFRS Foundation.

International Federation of Accountants (IFAC). (2021). Norma Internacional de Gestión de la Calidad 1 (NIGC 1): Gestión de la calidad para firmas que realizan auditorías o revisiones de estados financieros. IFAC.

Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: how automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1),1-10. https://www.researchgate.net/publication/315955305_The_Emergence_of_Artificial_Intelligence_How_Automation_is_Changing_Auditing.

López Cáceres, M. (2021). Contabilidad 4.0: La transformación digital y la automatización inteligente del ciclo contable. Ediciones Profesionales.

Moffitt, K. C., Rozario, A. M., & Vasarhelyi, M. A. (2018). Robotic process automation for auditing. Journal of Emerging Technologies in Accounting, 15(1), 1-10, Recuperado de https://www.google.com/search?q=Robotic+process+automation+for+auditing&oq=Robotic+process+automation+for+auditing&aqs=chrome.69i57j0i19i22i30l3j0i751l4.4396j0j4&sourceid=chrome&ie=UTF-8.

Pastor Carrasco, A. (2011). Las tecnologías de la información y la comunicación en la contabilidad: Hacia la evaluación continua. Revista de Sistemas de Información Contable, 8(1), 34-52.

Prasetyo, W. B., Tannady, H., Anindita, R., & Rojuaniah, R. (2026). Work procrastination: A systematic literature review of the factors contributing to task procrastination in the professional environment. Costing, 9(4). https://garuda.kemdiktisaintek.go.id/documents/detail/6006922.

Ramón García, J., Silva, P., & Torres, R. (2021). Tecno-procrastinación y distractores digitales en el entorno laboral administrativo. Journal of Technology and Behavior, 19(4), 210-225.

Schwab, K. (2016). La cuarta revolución industrial. Editorial Debate.

Steel, P. (2007). The nature of procrastination: A meta-analytic and theoretical review of quintessential self-regulatory failure. Psychological Bulletin, 133(1), 65-94.

Steel, P. (2011). The procrastination equation: How to stop putting things off and start getting stuff done. Harper Collins.

Urquía Grande, E., & Pérez Estébanez, R. (2011). El impacto de las TIC en la gestión de las PYMES: Un análisis de percepción profesional. Revista Española de Finanzas y Contabilidad, 40(151), 457-482.