The Profile of The Public Accountant, a Response to the Organizational Needs of Non-Profit Entities in the Fourth Industrial Revolution?
Authors: Ramírez Nini Johanna Guisao , Polo Orlando Carmelo Castellanos , Gaviria Daniel Alberto Grajales , Ochoa José Alexander Velásquez , Arango David Alberto García , Vásquez Jheison Alexander Urrego 
Published: March 2024

Objective: Over time, challenging changes have occurred in industries worldwide, which are transforming productive, economic and commercial relationships. These changes have been called revolutions and we are currently experiencing one of them; the so-called fourth industrial revolution, which eliminates the terms between physical and digital activities. This transition will significantly impact education and organizations because they will require people with new technical and methodological skills. This research aims to identify a professional profile for the public accountant, which adapts to the needs of non-profit organizations in the city of Medellín, in response to the demands generated by the arrival of the fourth industrial revolution.

Theoretical framework: For an empirical study, regarding the fact that these entities are always studied from their economic activity, organization and fiscal aspects, but it is the first time that they are taken into account for an analysis in the requirement of their needs with a view to to the corporate purpose of non-profit entities and the fourth industrial revolution.

Method: Under a qualitative approach using the inductive method with a phenomenological design, to collect data we will use the technique of personal interviews with open questions directed to the administrators and/or owners of the Non-Profit Entities (ESAL). With this methodology we can achieve the general objective to the extent that, by applying the design steps and their respective analysis; The levels of association between the different hermeneutical and lexical units can be verified, in order to determine needs and trends between the different participants and the results of the research.

Results and Conclusions: For the processing and analysis of the data, the size of the population of 20 non-profit organizations in the city of Medellín, it was possible to identify the needs of the public accountant profile from the social and technological aspects.

Repercussions of the research: It is a commitment of Public Accountants to maintain the highest levels of professional competence to respond to the needs of organizations generated by the fourth industrial revolution. The accounting professional must have knowledge of integrated data systems, the expansion of cloud computing, the Internet of Things, among others. Therefore, it is necessary to identify the changes that will impact the environment of the public accountant profile and the responses of organizations to these challenges.

Originality/value: It is considered that this research, due to its novelty and originality, will generate new knowledge for Higher Education Institutions - IES, to the extent that, through the needs or requirements of the profile of the public accountant, they can make an adjustment to the curriculum of this discipline, managing to integrate the company with the university, this type of organizations are also taken into account by the HEIs.