The evolution of accounting standards in the digital era and its impact on professional practice.

Abstract

The accelerated digital transformation has generated profound implications in the accounting field, challenging the validity of traditional regulatory frameworks and transforming the professional practice. The purpose of this study is to analyze how accounting regulations have evolved in response to digitalization and what has been their impact on the profile of the public accountant. A qualitative approach methodology was used, through an exploratory documentary study based on the review of recent scientific literature indexed in recognized databases. The results show a reconfiguration of the regulatory framework, which is still rigid in relation to the valuation of intangible assets, the use of algorithms and the automation of processes. Likewise, significant transformations are identified in the role of the accountant, who must assume more strategic functions, face training gaps in digital competencies and act under ethical principles in automated contexts. The discussion concludes that accounting is in a stage of structural transition, which requires flexible regulatory frameworks, continuous training and ethical commitment. In sum, it highlights that digitalization represents an opportunity to modernize accounting and strengthen its social role in dynamic economic environments.