Recent trends in digital transformation in accounting and financial process automation
DOI:
https://doi.org/10.63618/omd/revinvlid/v3/n2/5Keywords:
accounting digital transformation, financial automation, artificial intelligence, data analytics, organizational managementAbstract
Accounting digital transformation and financial process automation constitute a strategic challenge for Latin American organizations due to the expansion of digital finance, fintech growth, and persistent gaps in infrastructure, connectivity, and professional capabilities. The objective of this study was to analyze recent trends in accounting digital transformation and financial process automation in Latin America, identifying predominant technologies, organizational effects, and challenges for financial management. The methodology was based on a qualitative, documentary, and exploratory literature review of academic and institutional sources published mainly between 2018 and 2026, analyzed through thematic coding and narrative synthesis. The results show that robotic process automation, artificial intelligence, data analytics, cloud computing, blockchain, integrated ERP systems, and business intelligence are the technologies with the greatest impact, especially in accounts payable, accounts receivable, reconciliations, invoicing, documentary auditing, and financial reporting. The discussion reveals that their benefits depend on data quality, process redesign, technological governance, and digital competencies. It is concluded that accounting digital transformation is a sociotechnical phenomenon that redefines the professional role toward analytical, strategic, and supervisory functions.
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Copyright (c) 2026 Guerrero-Calero, Vilma Stefania, López-Pérez, Patricio Javier, Chamorro-Quiñónez, Joshelyn Germania, Bedoya-Flores, Mirna Carolina (Autor/a)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
