Digital accounting software and accounting performance: efficiency, precision, and professional perception
DOI:
https://doi.org/10.56124/corporatum-360.v9i17.003Keywords:
digital accounting software, operational efficiency, accounting accuracy, professional perception, accounting process automationAbstract
The objective of this study was to analyze how digital accounting software influences operational efficiency, financial reporting accuracy, and the professional perception of accountants. The research was conducted in Juliaca, Peru, with a finite population and sample of six certified public accountants, employing semi-structured interviews and thematic coding as primary methodological instruments. The findings indicate that these tools enable process automation, reduction of human error, and optimization of processing times, particularly within tax compliance contexts. Additional benefits were identified, including enhanced professional confidence and a greater sense of organizational reliability among practitioners. The analysis was further supported by a word cloud and a Sankey diagram. It is concluded that the efficiency, accuracy, and perceived value of accounting software are contingent upon user training, system design, and organizational structure, thereby contributing significant value to the accounting management of small and medium-sized enterprises in southern Peru.
Downloads
References
Ajayi-Nifise, A. O., et al. (2024). The future of accounting: Predictions on automation and AI integration. World Journal of Advanced Research and Reviews, 21(2), 399–407. https://doi.org/10.30574/wjarr.2024.21.2.0466
Antonenko, N. V. (2022). Prospects of accounting automation in Ukraine. Automobile Roads and Road Construction, 111, 373–381. https://doi.org/10.33744/0365-8171-2022-111-373-381
Binh, V. T. T., Tran, N.-M., & Vu, M.-C. (2022). The effect of organizational culture on the quality of accounting information systems: Evidence from Vietnam. SAGE Open, 12(1), 1–15. https://doi.org/10.1177/21582440221121599
Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4.ª ed.). SAGE Publications. https://revistapsicologia.org/public/formato/cuali2.pdf
Cubillas-Para, C., Cegarra-Navarro, J. G., & Vătămănescu, E. M. (2024). Journal of Business Research, 177, 114637. https://doi.org/10.1016/j.jbusres.2024.114637
Dombrovska, N. (2023). Economic Analysis, 33(2), 239–247. https://doi.org/10.35774/econa2023.02.239
France, S. L., Davcik, N. S., & Kazandjian, B. J. (2025). Digital brand equity. Journal of Business Research, 192, 115273. https://doi.org/10.1016/j.jbusres.2025.115273
Guo, X., Li, M., Wang, Y., & Mardani, A. (2023). Does digital transformation improve the firm’s performance? Journal of Business Research, 163, 113868. https://doi.org/10.1016/j.jbusres.2023.113868
Hamza, R. A. E. M., Amor, N. H. A., et al. (2024). The Impact of Artificial Intelligence (AI) on the Accounting System of Saudi Companies. WSEAS Transactions on Business and Economics, 21, 500–511. https://doi.org/10.37394/23207.2024.21.42
Li, G. (2019). Proceedings of the 2019 International Conference on Education, Development and Management Innovation (EDMI 2019). Atlantis Press. https://doi.org/10.2991/edmi-19.2019.47
Meier, A., Eller, R., & Peters, M. (2025). Creating competitiveness in incumbent SMEs. Journal of Business Research, 186, 115028. https://doi.org/10.1016/j.jbusres.2024.115028
Odonkor, B., Kaggwa, Uwaoma, P. U., Hassan, A. O., & Farayola, O. A. (2024). World Journal of Advanced Research and Reviews, 21(1), 172–188. https://doi.org/10.30574/wjarr.2024.21.1.2721
Oleiwi, R. A. (2023). The impact of electronic data interchange on accounting systems. International Journal of Professional Business Review, 8(4), 1–19. https://doi.org/10.26668/businessreview/2023.v8i4.1163
Oviya, S., et al. (2024). The Impact of Automation and AI in Revolutionising Traditional Accounting Methods. Journal of Informatics Education and Research, 4(2), 1843–1856. https://doi.org/10.52783/jier.v4
Pedroso, E., & Gomes, C. F. (2020). The effectiveness of management accounting systems in SMEs: A multidimensional measurement approach. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-05-2018-0059
Ponomareva, T. V., & Matushko, M. M. (2021). Análisis de los productos de software utilizados para la automatización de la contabilidad por parte de sujetos de actividad empresarial. Social Economics, 62, 148–155. https://doi.org/10.26565/2524-2547-2021-62-14
Rawashdeh, A., Bakhti, M., & Abaalkhail, L. (2023). Determinants of artificial intelligence adoption in SMEs: The mediating role of accounting automation. International Journal of Data and Network Science, 7, 25–34. https://doi.org/10.5267/j.ijdns.2022.12.010
Rojas, J. C., & Escobar, M. E. (2021). Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 29(2), 45–65. http://www.scielo.org.co/pdf/rfce/v29n2/0121-6805-rfce-29-02-45.pdf, https://doi.org/10.18359/rfce.5170
Saad, M. (2023). The influence of accounting information system adoption on business performance amid COVID-19. Computers in Human Behavior Reports, 10, 100286. https://doi.org/10.1016/j.chbr.2023.100286
Salvador, M., & Martínez, C. (2024). La Influencia de la Inteligencia Artificial en la Contabilidad. Ciencia Latina Revista Científica Multidisciplinar, 8(6), 5670–5685. https://doi.org/10.37811/cl_rcm.v8i6.15277
Sun, B., Zhang, Y., Zhu, K., Mao, H., & Liang, T. (2024). Is faster really better? Journal of Business Research, 179, 114703. https://doi.org/10.1016/j.jbusres.2024.114703
Thuan, P. Q., Khuong, N. V., Anh, N. D. C., Hanh, N. T. X., Thi, V. H. A., Tram, T. N. B., & Han, C. G. (2022). The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0. Economies, 10(4), 83. https://doi.org/10.3390/economies10040083
Viramontes Anaya, E. (2024). Análisis cualitativo en la investigación. IE Revista de Investigación Educativa de la REDIECH, 15, e2074. https://doi.org/10.33010/ie_rie_rediech.v15i0.2074
Vosselman, E., & De Loo, I. (2023). Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism. International Journal of Accounting Information Systems, 49, 100609. https://doi.org/10.1016/j.accinf.2023.100609
Wijayanti, P., Mohamed, I. S., & Daud, D. (2024). Computerized accounting information systems: An application of task technology fit model for microfinance. International Journal of Information Management Data Insights, 4, 100224. https://doi.org/10.1016/j.jjimei.2024.100224
Ye, L. (2025). AI-Driven Forecasting in Management Accounting: Model Construction and Implementation for Strategic Decision Support. Proceedings of Business and Economic Studies, 8(1), 60–66. https://doi.org/10.26689/pbes.v8i1.9648
Yanti, R. E., & Pratiwi, C. W. (2022). Factors Affecting the Quality of Accounting Information: The Role of Accounting Information Systems. Jurnal Riset Akuntansi Kontemporer, 14(1), 107–114. https://doi.org/10.23969/jrak.v14i1.4432
Yin, R. K. (2018). Qualitative research from start to finish (2.ª ed.). The Guilford Press. https://www.guilford.com/books/Qualitative-Research-from-Start-to-Finish/Robert-Yin/9781462517978
Yoshikuni, A. C., Dwivedi, R., Dultra-de-Lima, R., Parisi, C., & Oyadomari, J. C. T. (2023). Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance. Global Journal of Flexible Systems Management, 24(2), 199–218. https://doi.org/10.1007/s40171-022-00334-9
Zhang, Y., Fu, J., Lai, J., Deng, S., Guo, Z., Zhong, C., Tang, J., Cao, W., & Wu, Y. (2024). Reporting of ethical considerations in qualitative research utilizing social media data on public health care: Scoping review. Journal of Medical Internet Research, 26, e51496. https://doi.org/10.2196/51496
Zhu, Y., & Yu, D. (2024). Digital transformation and firms’ bargaining power. Journal of Business Research, 183, 114851. https://doi.org/10.1016/j.jbusres.2024.114851
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360 - ISSN: 2737-6443.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
5.jpg)
