DISRUPTIVE INNOVATIONS: ARTIFICIAL INTELLIGENCE, BLOCKCHAIN, IINTERNET OF THINGS, AND BIG DATA IN THE TRANSFORMATION OF ENTERPRISE FINANCE

Abstract

The research aims to analyze the applicability of the main disruptive technologies, with an emphasis on Artificial Intelligence (AI), Blockchain, Internet of Things (IoT) and Big Data, in the accounting and financial transformation of companies, highlighting their impacts on process automation, optimization of strategic decision-making and improvement of the efficiency and transparency of financial operations. Methodologically, this is a qualitative research and uses an integrative literature review to investigate how intense technological innovations are being implemented and what impacts they generate on business practices, notably accounting. The analysis focuses on the benefits, challenges, and opportunities provided by artificial intelligence, exploring its role in automating accounting and financial processes, improving the accuracy of analysis, and optimizing decision-making. In addition, the relevance of artificial intelligence in optimizing decision-making is discussed. The study also addresses the ethical implications and cultural adaptation needs that come with implementing these technologies. The results denote improved accuracy and minimization of errors in accounting processes due to the ability to identify inconsistencies and inconsistencies, highlighting the transformative potential that AIs present in the accounting and financial field, notably due to the automation of processes, the improvement of accuracy.

DOI:https://doi.org/10.56238/sevened2024.037-066