"ASEA-MOB"

SANTA CRUZ ADVENTIST SCHOOL

HUMANISTIC TECHNICAL BACCALAUREATE

“THE IMPORTANCE OF TECHNOLOGY IN 21ST CENTURY

ACCOUNTING IN SANTA CRUZ BOLIVIA”

MEDIUM TECHNICAL TRANSLATION IN

ENGLISH

AUTHOR'S:
Fernanda Lino Jaime

TUTOR/A:
Lic. Daysi H. Tiquisara Rosales

Santa Cruz – Bolivia

2024
Dedication:

To my beloved family, throughout this academic

journey, their unwavering support has been my

guiding light. Their love and encouragement have

given me the strength to pursue excellence and

overcome challenges. This monograph is a testament

to the values the have instilled in me and the

sacrifices they have made for my education.

Acknowledgment:

I would like to express my sincere gratitude to my

academic advisor, Lic. Deysi Tiquisara for their

invaluable guidance and support throughout the

preparation of this monograph. Additionally, I

extend my thanks to the faculty members and

colleagues who provided valuable insights and

feedback. Special thanks to my family for their

unwavering encouragement and understanding

during this academic endeavor. This work would not

have been possible without support.

 SUMMERY

The purpose of this monograph is to explore the vital importance of technology in the field of

auditing in the context of the 21st century, specifically in Santa Cruz, Bolivia.
Chapter 1: THE PROBLEM

Technology has emerged as a fundamental factor in development and progress in the 21st

century, influencing globally, nationally, and locally. In Santa Cruz, Bolivia, the adoption

and utilization of contemporary technologies are crucial to drive economic growth,

improve quality of life, and enhance competitiveness in an increasingly interconnected

world.

1. Impact of Technology Worldwide The influence of technology in the modern world

is undeniable, transforming industries, economies, and societies. The rapid evolution of

digital technology has led to significant changes in how we interact, work, and relate.

According to Klaus Schwab, founder of the World Economic Forum, "the Fourth

Industrial Revolution, characterized by the convergence of digital, physical, and

biological technologies, is transforming the way we live and work" (Schwab, 2017). This

global impact translates into an increased demand for technological skills and the need to

adapt to an increasingly digitized environment.

2. Impact of Technology in Bolivia In the Bolivian context, technology plays a crucial

role in driving economic and social development. The implementation of advanced

technologies not only improves efficiency and productivity in various sectors but also

contributes to reducing the digital divide and promoting digital inclusion. According to

the Ministry of Development Planning of Bolivia, "investment in technology and

innovation is essential to promote the country's competitiveness and sustainable

development" (MPD, 2020). However, the lack of technological infrastructure and

limited digital literacy pose significant challenges to the full integration of technology in

the country.
3. Impact of Technology in Santa Cruz In Santa Cruz, one of Bolivia's most dynamic

and economically important departments, technology plays a crucial role in promoting

growth and competitiveness. The adoption of emerging technologies, such as the Internet

of Things (IoT) and artificial intelligence (AI), is transforming key industries such as

agriculture, manufacturing, and services. According to studies conducted by the Eastern

Agricultural Chamber (CAO), "the implementation of technology in agriculture has led to

significant improvements in productivity and efficiency" (CAO, 2019). However,

challenges persist in terms of equitable access to technology and adequate training for its

effective use.