Abstract

ALDAPE ALAMILLO, Alfonso; BENITEZ GUADARRAMA, Juan Pedro  and  ZORRILLA BRIONES, Francisco. Intelligent Application in the Professional Practice of the Public Accountant in the Tax Area. RIDE. Rev. Iberoam. Investig. Desarro. Educ [online]. 2020, vol.11, n.21, e031.  Epub Mar 09, 2021. ISSN 2007-7467.  https://doi.org/10.23913/ride.v11i21.740.

The objective of this study was to design and evaluate an intelligent application to be used by the public accountant as a tool in the provision of their professional services. This with the purpose of informing the taxpayer, especially individuals with business activity, about federal taxes in Mexico, such as income tax (ISR, by its acronym in Spanish) and value added tax (IVA, by its acronym in Spanish). The design of the application was structured according to the provisions contained in the tax laws of the 2019 period. For the evaluation, an instrument was created based on the ISO 9126 standard, an international standard that specifies the variables that make up the quality of the application. This instrument was applied to 50 certified public accountants, who used the tool at the Colegio Profesional de Contadores Públicos in the Estado de México. The procedure for obtaining data was carried out in five stages (purpose, description, analysis, practice and evaluation). After its application, data processing was carried out using the SPSS version 20 program. By applying descriptive and inferential statistics, it was possible to know the quality level of the intelligent fiscal application and each of the variables that make it up: Functionality, Reliability, Usability, Efficiency, Maintainability and Portability. The results showed that specific functions and properties to meet user needs and effectively fulfill fiscal tasks or activities offer excellent performance.

Keywords : computer application; income tax; practical work; taxation.

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