Technological challenges and the accountant's role in the automation of accounting processes

Abstract

The study addresses the technological challenges faced by accounting due to automation and redefines the strategic role of the accountant in a digitalized environment. Based on an exploratory, descriptive and correlational methodological approach, the current transformations in accounting procedures, the technological competencies required and the most common complications in the implementation of advanced tools were analyzed. The results show that, although 70% of accountants have mastered basic software, deficiencies persist in critical areas such as data analysis (40%), cybersecurity (35%) and artificial intelligence (25%). In addition, problems such as information quality (40%), lack of connection between systems (25%) and security vulnerabilities (20%) were identified. The discussion underlines that technological adoption is led by large companies, while small and medium-sized companies face economic and training barriers. To overcome these challenges, continuous training that integrates technical and strategic skills, the implementation of interoperable systems and the strengthening of cybersecurity policies are required. In conclusion, automation presents significant opportunities to optimize accounting processes, but its success depends on closing the training gap and fostering an organizational culture open to innovation and digital transformation.