STRATEGIC MANAGEMENT OF INNOVATION IN ACCOUNTING SYSTEMS FACING THE CHALLENGES OF DIGITALIZED FINANCIAL INFORMATION

This study investigates the impact of technological innovation in accounting systems, focusing on the integration of Artificial Intelligence (AI), Blockchain, and Big Data. These technologies are reshaping accounting processes by enhancing accuracy, efficiency, and decision-making capabilities. The analysis is grounded in theoretical frameworks such as the Technology Absorption Theory, Innovation Diffusion Theory, Organizational Change Theory, and Strategic Alignment Theory, which help explain adoption dynamics and implementation barriers. Despite the significant benefits, organizations face challenges including high costs, resistance to change, and skills shortages. The study emphasizes the importance of secure data management practicessuch as access control, encryption, and regulatory compliance. It concludes that while innovative technologies can significantly improve organizational performance, their effective adoption requires targeted investment in training, change management, and strategic planning.