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Integration of AI, RPA and Big Data in strategic accounting management and consulting: perspectives and challenges
Integración de IA, RPA y Big Data en la gestión y consultoría estratégica contable: perspectivas y desafíos
DOI:
https://doi.org/10.15446/dyna.v92n238.118759Palabras clave:
efficiency, automation, predictive analytics, risk management, decision making and technology integration (en)eficiencia, automatización, análisis predictivo, gestión de riesgos, toma de decisiones e integración tecnológica (es)
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The integration of advanced technologies such as Artificial Intelligence (AI), Robotic Process Automation (RPA) and Big Data is revolutionizing strategic accounting management and consulting. AI optimizes repetitive tasks, improves accuracy in financial data processing and facilitates fraud detection. RPA automates audits, reconciliations and reporting, reducing errors and increasing operational efficiency. Big Data, on the other hand, improves the analysis of financial trends and risk management, enabling more strategic decisions.
However, the implementation of these technologies faces significant challenges: resistance to organizational change, digital skills gaps, the need for a robust technological infrastructure and regulatory compliance in data security. This study employs a mixed methodology, combining a systematic literature review, case studies in accounting firms in Colombia and Brazil (PwC, Datactil) and interviews with accounting and technology experts. The findings indicate that while the adoption of AI, RPA and Big Data improves efficiency and client confidence, their success depends on continuous training, change management strategies and sound regulatory frameworks. It is concluded that these technologies are redefining modern accounting, promoting more informed decisions and increasing the competitiveness of the financial sector.
La integración de tecnologías avanzadas como la Inteligencia Artificial (IA), la Automatización Robótica de Procesos (RPA) y Big Data está revolucionando la gestión y consultoría contable estratégica. La IA optimiza tareas repetitivas, mejora la precisión en el procesamiento de datos financieros y facilita la detección de fraudes. La RPA automatiza auditorías, conciliaciones y generación de informes, reduciendo errores y aumentando la eficiencia operativa. Big Data, por su parte, mejora el análisis de tendencias financieras y la gestión de riesgos, permitiendo decisiones más estratégicas. No obstante, la implementación de estas tecnologías enfrenta desafíos significativos: resistencia al cambio organizacional, brechas en competencias digitales, necesidad de una infraestructura tecnológica robusta y cumplimiento normativo en seguridad de datos. Este estudio emplea una metodología mixta, combinando revisión sistemática de literatura, estudios de caso en firmas contables de Colombia y Brasil (PwC, Datactil) y entrevistas con expertos en contabilidad y tecnología. Los hallazgos indican que, si bien la adopción de IA, RPA y Big Data mejora la eficiencia y confianza del cliente, su éxito depende de capacitación continua, estrategias de gestión del cambio y marcos regulatorios sólidos. Se concluye que estas tecnologías están redefiniendo la contabilidad moderna, promoviendo decisiones más informadas y aumentando la competitividad del sector financiero.
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