Integration of AI, RPA and Big Data in strategic accounting management and consulting: perspectives and challenges

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.