Cuadernos de Administración

The evolution of accounting practice in the age of artificial intelligence: challenges and opportunities for higher education in public accounting

José Londoño-Cardozo — 2025-07-25

This paper explores the relationship between accounting and artificial intelligence (AI), highlighting the transformation of accounting practice through history, from its origins in ancient civilizations to the current digital era. It begins with a historical journey, from Mesopotamia to the Roman Empire, mentioning milestones such as the Merdiban method and Luca Pacioli's double-entry bookkeeping. The core of the study is a systematic review that assesses the impact of AI and Industry 4.0 on the accountant's role, emphasizing how technological evolution has driven efficiency and accuracy in accounting processes, transforming tasks and roles. Digitalization, far from rendering the accountant obsolete, provides the opportunity to adopt strategic roles, moving towards data analysis and decision-making. However, a challenge is highlighted in accounting education, which must evolve to equip professionals with the necessary skills in this digital context. In conclusion, it is argued that AI and automation not only redefine the accounting field towards technological integration but also ensure its future relevance, urging for proactive adaptation and interdisciplinary collaboration in the digital age.

Exploring leadership foundations and perspectives: relevant models, theories, and challenges

Johana Katherine Castiblanco Romero — 2025-08-04

Leadership, in a globalized world and in a changing organizational context, is a matter of high relevance today. In this sense, the present paper explores different theories and models of organizational leadership, identifying its historical, conceptual and methodological bases, as well as its practical implications in current organizational contexts. We begin with an approach to classical models of leadership, mainly focused on people's characteristics associated with good leadership behaviors. We also explore, the leader-member exchange theory, which is the basis for the contemporary leadership theories. Contemporary models of leadership are also reviewed, incorporating contextual elements, as well as group characteristics as fundamental aspects for successful leadership. Finally, the current trends in organizational leadership are presented, which are oriented mainly to strategic leadership, the use of new technologies and digital transformation in its practice, as well as the develop of creativity, flexibility and the enhance of the approach of authentic leadership. It is also suggested how the study of leadership in the Colombian and latinoamerican context is oriented, emphasizing the relevance of authentic leadership and its advantages and contribution to organizational contexts.

Municipal Administrative Management in the International Context

Nélida Rodríguez de Peña — 2025-09-05

The aim of this article is to analyze municipal administrative management in the international context. To this end, a literature review was carried out and theoretical information relevant to the subject of the study was obtained, based on articles from scientific journals indexed in recognized databases such as Scopus, Scielo and Web of Sciences. For data collection, the method of analysis-synthesis was used in order to critically recognize the context of administrative management. As a result of the review carried out, it was determined that the municipal administration presents deficiencies, including a lack of trained personnel who meet the required profile for the position, as well as problems and needs such as citizen insecurity, limited health services in terms of coverage and quality, abandoned works and territorial disorder. It is concluded that government activity today requires an improvement of the management system and the reformulation of work objectives, with a view to citizen satisfaction. For a local government, this satisfaction in the provision of public services is the basis for the actions of all public servants, which requires competencies that can ensure its efficient fulfilment.

Profile of mexican consumers for mobile phone services amidst COVID-19 in the second half of 2023

Jorge Aguilar Uribe — 2025-07-15

In the business world, understanding consumer profiles and their consumption habits represents a crucial resource for both researchers and practitioners within the marketing discipline, especially considering the constant influx of advertising and promotion within markets. When adding a technological dimension, we encounter an expanding and rapidly evolving market in which products and brands change at an accelerated pace. Generating critical insights can be examined within academic contexts from various perspectives: case study analysis, new product development, and launch, or through rigorous market research, enabling researchers to make data-informed decisions and gain a deeper understanding of specific product categories within defined markets.

Sustainable local bioeconomies: strategy for closing well-being gaps, based on solutions based on biodiversity.

Myriam Sanchez-Mejia — 2025-07-15

Colombia is recognized as a country world pantry of food for humanity (BID, 2014) for its natural wealth, while the indices of monetary poverty and hunger, exceed 40% (DANE, 2021). The country is no stranger to world crises: social, environmental, and economic, especially in terms of poverty, hunger, loss of biodiversity and climate crises.

In Colombia, biodiversity and ecosystem services are not "valued" as part of socio-ecological dynamics (Rincón-Ruiz A. et al (edits) 2021), at the microeconomic level, and are not remunerated, at the service of well-being, in construction of sustainable local bioeconomies. Additionally, value is not always added to local biodiversity due to ignorance or non-recognition (Sánchez M., 2016), which could explain the contrast of monetary poverty in territories of special richness in biodiversity and ecosystem services. The social, environmental/climate and economic crises raise the imperative need of change in the state intervention and its effectiveness (Mazzucato, 2022) to contribute to the well-being of communities. In this context, the development of local Bioeconomies is proposed as a strategy to close well-being gaps, with base on nature-based solutions. Valuing biodiversity and ecosystem services at the local level (IPBES, 2022) is a necessary step to address the issue.

Talent Management Practices: Impact of Organizational Performance in Relevance to Employee Motivation

Nafiza Islam — 2025-08-14

This study aimed to assess the impact of implementing talent management practices on organizational performance in the service sector of Bangladesh. The study also explored the importance of employee motivation as a mediator of the relationship between talent management and organizational performance in the service sector. The study surveyed management employees of service organizations with a sample size of 120. The researcher used purposive and simple random sampling methods as sampling techniques. After the data collection, the results were analyzed and summarized through SPSS. The results portrayed the positive impact of talent management on employee motivation and organizational performance. Talent management, the term itself, has become the most vital strategic challenge for all sorts of value-added and innovative organizations in the last two decades, regardless of whether they are local, national, or multinational organizations. To integrate employee performance with the strategic execution and operational excellence of the organization, the exploration of dimensions within talent management regarding organizational performance is highly triggered in this present era. The study shed light on the importance of the fruitful implementation of a strategy-oriented, integrated, and holistic talent management framework in the service sector of Bangladesh for the articulation of higher performance.

Teleworking and Telestudy in Generation Z of Peru: Proposals for the Management of 'Homenization' Behavior

Roxana Jacqueline Canales Cuba — 2025-09-03

Generation Z’s entry into the workforce occurred alongside the onset of confinement due to the COVID-19 pandemic. The present study has two objectives: first, to describe how the pandemic affected the working, academic and personal activities of this generation; second, to explore the future expectations of the work of this cohort. On the basis of a phenomenological perspective of a qualitative nature, an exploratory and descriptive study was carried out using an interview guide developed from the Diagnostic Tool for Enriching Labor Functions (HDEFL), adapted in Latin America, which allows companies to diagnose management measures, articulating the worker's profile with the characteristics of each job (including motivational, social and context variables) to stimulate work results in terms of three dimensions: behavior, attitude and well-being. The results show that, to carry out teleworking and telestudy as a sustainable practice, seven key competencies are necessary for this generational group: organization and time management, adaptation to unforeseen events with resilience, digital communication, technological patience, ability to ask questions, commitment to objectives and performance indicators, and autonomy for self-learning. Similarly, four thematic axes have been determined that companies must address so that this modality serves as a strategy to attract and retain human capital.