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This study analyzes the digital transformation, its effects on accounting and financial management and the impact it has had on decision-making in commercial companies in Panama City. For a greater understanding of the phenomenon, a mixed approach was used in which semi-structured interviews were conducted with managers of various commercial companies in Panama. These interviews allowed us to explore perceptions, experiences and challenges related to digital transformation in accounting and finance. On the other hand, surveys aimed at accounting and finance professionals were used to evaluate data management prior to the digital transformation. This provided a better view of the real situation before digital initiatives. It is worth highlighting the significant impact of digital transformation on the accounting and financial management of commercial companies in Panama City, thus evidencing improvements in operational efficiency, accuracy in financial reports and real-time data analysis. Particularly, companies that adopted digital strategies showed a greater ability to make decisions based on accurate and timely data, which highlights the importance of digital transformation in accounting and financial management, since its results have significant implications for the design of strategies. business oriented towards digital innovation and continuous improvement of processes.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
