Tecnología de contabilidad distribuida (TCD): Usos y perspectivas en el sector educativo
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La tecnología de contabilidad distribuida (TCD), también conocida en inglés como "Distributed Ledger Technology" o "blockchain", es una innovación estimulante muy presente hoy en día en el mundo de los negocios y las finanzas. Según CPA Canada (2019), estas tecnologías gozan de un fuerte potencial para crear nuevos modelos económicos. Muchos países ya han adoptado la TCD para aspectos de certificación de documentos, gestión de identidad, residencia electrónica, salud, seguridad y otros servicios administrativos. Con la llegada de las tecnologías digitales al sector de la educación, mediante la educación a distancia, las aulas inteligentes y las herramientas de gestión escolar inteligente, la tecnología ha tomado un lugar en las escuelas y estará presente en sus desarrollos futuros. La llegada de la tecnología de contabilidad distribuida forma parte de esta línea. Sin embargo, la adopción de esta tecnología en un sector sensible como es la Educación plantea numerosas dudas, debido a su evolución rápida y constante, a su complejidad, a la escasez de competencias especializadas en TCD en África, así como al alto coste de la infraestructura inicial que se implementará y la ausencia de un marco regulatorio.
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