Objective: The aim of the article is to present the AI solutions used by accounting departments and the challenges they bring to the accounting field. Research Design & Methods: The article was developed based on the literature, reports of companies which are currently implementing AI solutions...

This study explores the determinants of intelligent automation implementation within organisations and their implications for strategic value and technological adoption. Grounded in diffusion of innovation theory, this study examines how digital competencies, technology absorptive capacity, and...

This paper reviews RPA adoption in Chile and estimates its future social impact. A survey of 103 professionals—mainly from services, mining, and engineering—shows most firms have not begun implementing RPA. Early adopters prioritize strategic alignment, tech readiness, and scalability,...

This study explores the determinants of intelligent automation implementation within organisations and their implications for strategic value and technological adoption. Grounded in diffusion of innovation theory, this study examines how digital competencies, technology absorptive capacity, and...

This paper reviews RPA adoption in Chile and estimates its future social impact. A survey of 103 professionals - mainly from services, mining, and engineering - shows most firms have not begun implementing RPA. Early adopters prioritize strategic alignment, tech readiness, and scalability,...