Resumen

GUTIERREZ-NAVARRO, Claudia Fanny,. Digital Transformation in Accounting and Business Practices. Revista Docentes 2.0 [online]. 2025, vol.18, n.2, pp.287-302.  Epub 29-Nov-2025. ISSN 2665-0266.  https://doi.org/10.37843/rted.v18i2.719.

The digital transformation in accounting entails not only the adoption of emerging technologies but also a paradigm shift in how organizations manage and report their financial information. The objective of this research was to contribute to the analysis of scientific sources related to the use of technologies in accounting and business practices. The research was conducted within the empirical paradigm, using a systematic method with a quantitative approach, descriptive narrative design, bibliographic documentary design, and a cross-sectional approach. To this end, a bibliometric review was conducted based on 2,065 documents extracted from the Scopus database (2019-2024). Research trends, influential authors, and main publication sources were analyzed using tools such as VOSviewer. The results show significant growth in research on digital transformation in accounting, peaking in 2023. Digitization has driven process automation, optimized decision-making, and increased transparency in accounting information. Likewise, emerging technologies such as artificial intelligence, blockchain, and Bid Data are redefining the role of the accountant and business strategy. However, research gaps persist regarding the long-term effects and organizational adaptation to these innovations. In this context, digital transformation is not optional, but a strategic imperative. Companies must adopt new technologies to remain competitive, while future research should address the challenges of technological implementation and sustainability in accounting.

Palabras clave : Bibliometrics; accounting; business practices; emerging technologies; digital transformation.

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