El rol del contador frente a las nuevas tecnologías

This study details how automation and artificial intelligence are redefining the role of accountants. Using descriptive and analytical methodologies, it examines the impact of these technologies on the transformation of routine accounting tasks into more analytical and strategic activities. A significant transition of accountants from traditional data entry and transaction recording functions to roles involving greater dynamism and strategic analysis is evidenced. Tools such as Business Intelligence and extensive data analysis are fundamental in this change, enabling accountants to gain deeper insights and contribute more significantly in the formulation of financial and business strategies. The study underscores that these technological advancements not only improve efficiency and precision but also demand the development of new skills by accountants. The conclusions emphasize the critical need to adapt to more consultative and strategic roles to maintain relevance in an ever-evolving corporate environment.