Digital transformation in the accounting profession; a retrospective view.

Abstract

The objective of this paper is to analyze the impact of digital transformation on the accounting profession and to examine the skills required in the new work models that have emerged in recent years, with the aim of proposing a digital business model for independent accountants. To this end, three sections are addressed: the five domains of digital transformation; a business model for digital accounting services applying the Lean Canvas framework; and finally, the use of AI in accounting as a process optimization tool. The redefinition of the accountant—framing them as a strategic analyst who employs technologies related to Artificial Intelligence and data analysis—was deemed positive.