The importance of electronic accounting in the curriculum

Authors

  • Pedro Lee Pérez Universidad del Valle de Atemajac, Plantel Guadalajara

DOI:

https://doi.org/10.5377/ryr.v0i45.4415

Keywords:

Tax obligation, Mexico, SAT, Federal Treasury, treasury.

Abstract

This article discusses electronic accounting in the Mexican tax system, this is important for taxpayers as of 2014, because it obligates the physical and moral persons of the country to keep records of accounting in electronic media and its sending Newspaper through the tax mailbox of the Tax Administration Service (SAT). The objective of this article is to argue the need to include electronic accounting in the curriculum of the Degree in Public Accounting, considering that the exit profiles of most universities, still follow the development of the technological skills that demand today in day tax obligations.

Reality and Reflection Year 17, No 45, January-June 2017: 8-16

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Author Biography

Pedro Lee Pérez, Universidad del Valle de Atemajac, Plantel Guadalajara

Contador Público, Maestría en Fiscal y Doctorando en Ciencias del Desarrollo Humano y Organizacional. 

Published

2017-07-15

How to Cite

Lee Pérez, P. (2017). The importance of electronic accounting in the curriculum. Reality and Reflection, 45, 8–16. https://doi.org/10.5377/ryr.v0i45.4415