Automatización y transformación digital: El futuro de la contaduría pública en la era tecnológica

This article examines how automation and digital transformation are reshaping the professional practice of public accounting, particularly in small and medium-sized firms. Through a qualitative and documentary approach, it identifies the main benefits, emerging competencies, and key barriers to adopting accounting technologies. The study concludes that the accountant's role is evolving toward a more technological and strategic focus, requiring continuous professional development to remain relevant in the digital era.