Year: 2026
Type: book
Abstract: In the context of the global digital transformation, the implementation of accounting and administrative systems has become a key factor in organizational efficiency and business competitiveness.The objective of this systematic review was to identify, analyze, and synthesize the scientific evidence regarding the implementation of these systems in Latin American organizations, with a focus on Peru.Following the PRISMA 2020 guidelines, a search was conducted in Scopus, Google Scholar, and Redalyc, including 27 open-access articles published between 2015 and 2026.The results demonstrate the adoption of innovative systems such as electronic invoicing and digital tools.These generate quantifiable improvements in operational efficiency, the quality of financial information, and tax management.However, barriers persist, such as resistance to change, lack of training, infrastructure limitations, and the absence of clear legal frameworks, particularly in micro and small enterprises.Emerging technologies such as blockchain and artificial intelligence show transformative potential, although their adoption faces structural and cultural challenges.It is concluded that the modernization of accounting and administrative systems in Peru requires comprehensive strategies that combine technological investment, human capital development, enabling public policies, and change management processes tailored to organizational realities.
Institution: Universidad Nacional de la Amazonía Peruana
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: gold
OpenAlex ID: W7161883592