Browsing by Author "Tituaña Siza, Evelyn Adriana"

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    “La transformación digital en la contabilidad: impacto, desafíos y oportunidades”
    (Ecuador : Latacunga : Universidad Técnica de Cotopaxi (UTC), 2024-08) Pilatasig Casa, Jessica Carolina; Tituaña Siza, Evelyn Adriana; Faz Cevallos, Wilson Eduardo
    In recent times it is necessary to analyze the impacts, challenges, and opportunities of digital transformation in accounting to consider improvements in accounting processes in companies in the industrial sector of the Province of Cotopaxi. The research was based on theories on digital transformation and its application in accounting, highlighting technologies such as artificial intelligence (AI) and process automation, which improve efficiency and accounting accuracy. A methodology was used under a qualitative, field research modality, bibliographic-documentary. An instrument such as a survey directed to accounting, administrative, and managerial personnel was included, to identify how digitalization has transformed business practices. The bibliographic review allowed for contextualizing and validating the data. The results revealed that the main accounting software used by the majority of companies in the industrial sector (56%) is SAP S/4HANA, which allows organizations to optimize and manage their operations in real-time. In turn, they consider that digital evolution has facilitated decision-making and increased the competitiveness of companies. In addition, a situational analysis matrix was conducted that reflects the evolution in accounting over the decades, driven by digital transformation, from manual in the 1980s to automation and artificial intelligence in the 2020s, each stage has brought with it significant impacts, as well as challenges related to cybersecurity, regulatory implementation. It is recommended that industrial companies in the province of Cotopaxi accelerate the transition to more advanced accounting technologies, such as Enterprise Resource Planning (ERP) systems, as well as establish partnerships with technology providers that offer support and customized solutions according to the needs of each organization.