This research proposed a redesign of research strategies in the Accounting program at UPAO, based on current and emerging trends identified through Technology Watch (TS). Using a mixed-method approach, 133 undergraduate theses (2019-2 023) and related institutional documents were analyzed. The results revealed trends such as the incorporation of ICTs, sustainability, FinTech, and tax issues. Based on these trends, strategies were proposed focused on expanding lines of research, promoting the use of technological tools, and strengthening applied methods. The proposal seeks to align research training with the demands of the current and future professional environment.

This systematic review examines recent research on self-regulated learning (SRL) in STEM disciplines in higher education, with particular emphasis on the pedagogical and technological factors that support its development. Following the PRISMA 2020 guidelines, 26 indexed and peer-reviewed studies published between 2022 and 2025 in Web of Science and Scopus were analyzed. Thematic and bibliometric analyses were conducted to identify the main research trends, theoretical frameworks, and forms of pedagogical and technological mediation. The findings suggest an asymmetrical pattern within the reviewed corpus. Although active learning and digital technologies, including learning analytics, simulations, and AI-supported tools, are increasingly used in STEM education, the evidence does not consistently demonstrate a transfer from externally scaffolded regulation to sustained learner autonomy. Cognitive-constructivist and problem-based learning frameworks were more frequently represented within the reviewed corpus, whereas co-regulated and socially shared regulation frameworks were less frequently addressed. The findings further suggest that technological sophistication alone does not consistently support SRL; rather, its contribution appears to be closely associated with the pedagogical functions assigned to digital tools and their integration into learning activities. Finally, the review identifies tensions between externally guided regulation and sustained learner autonomy, as well as concerns related to unequal access, participation, and support in STEM education.

This is a systematic review of the literature on how digital technologies shape and influence the internationalization of SMEs through capability development and barrier mitigation. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines, a search was conducted on 13 July 2025, in the Scopus and Web of Science databases. The inclusion criteria prioritized peer-reviewed journal articles published between 2020 and 2025. The rigorous selection process resulted in a final sample of 61 studies from an initial group of 1120 records. A descriptive bibliometric analysis and qualitative thematic synthesis were used to classify the evidence according to technologies, internationalization functions, barriers, and contextual characteristics. The results show that the literature primarily focuses on digital transformation and innovation (27.9%), managerial and strategic capabilities (26.2%), and the institutional environment (21.3%). The findings further show that digital technologies play distinct roles: while e-commerce and cross-cutting information and communication technology (ICT) capabilities primarily facilitate market access and adaptation, more advanced technologies such as blockchain, Industry 4.0, and the IoT are directly linked to coordination and international performance. The review also shows that the digital internationalization of SMEs is constrained by multilevel barriers that operate simultaneously, with organizational and strategic limitations, regulatory compliance requirements, and financing costs being the most prominent. In conclusion, the value of digitalization lies in its organizational integration rather than in the mere adoption of technology. Future research with longitudinal designs is needed to examine how these digital resources are transformed into effective capabilities under different internal and environmental conditions.