Copyright (c) 2026 Synergía
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The objective of this research was to analyze the technological competencies of accounting professionals within the context of technological innovation in small and medium-sized enterprises (SMEs) in West Panama, identifying the perceived limitations and opportunities for their adoption. The theoretical framework was grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT), which explains how constructive factors such as performance expectancy and facilitating conditions determine the integration of digital tools. Methodologically, a quantitative approach with a descriptive, cross-sectional design was adopted. Data collection was carried out through a structured questionnaire consisting of ten closed-ended items, administered to a non-probability purposive sample composed of 55 accounting and administrative professionals in the region. Data processing was performed using descriptive statistics of frequencies and percentages. Findings revealed a critical skill gap: 92.4% of respondents reported a level of knowledge between "fair" and "poor" regarding accounting software and digital platforms. Furthermore, 69.8% indicated having no prior participation in digital innovation projects, and 49.1% identified the lack of training as the key barrier. Nevertheless, 62.3% recognized the automation of accounting processes as a fundamental pillar to enhance SME competitiveness. It is concluded that an urgent restructuring of university educational programs and continuous professional training is required, aimed at aligning the regional accounting profile with the demands of the modern business environment.
