Laura Estefanía Guerrero-Martin

The integration of advanced technologies such as Artificial Intelligence (AI), Robotic Process Automation (RPA) and Big Data is revolutionizing strategic accounting management and consulting. AI optimizes repetitive tasks, improves accuracy in financial data processing and facilitates fraud detection. RPA automates audits, reconciliations and reporting, reducing errors and increasing operational efficiency. Big Data, on the other hand, improves the analysis of financial trends and risk management, enabling more strategic decisions. However, the implementation of these technologies faces significant challenges: resistance to organizational change, digital skills gaps, the need for a robust technological infrastructure and regulatory compliance in data security. This study employs a mixed methodology, combining a systematic literature review, case studies in accounting firms in Colombia and Brazil (PwC, Datactil) and interviews with accounting and technology experts. The findings indicate that while the adoption of AI, RPA and Big Data improves efficiency and client confidence, their success depends on continuous training, change management strategies and sound regulatory frameworks. It is concluded that these technologies are redefining modern accounting, promoting more informed decisions and increasing the competitiveness of the financial sector.

Digital transformation is redefining financial and economic engineering, according to a survey of industry experts and executives. The findings indicate that digitization has significantly improved operational efficiency and the ability to make data-driven decisions, reducing costs and increasing financial transparency. Case studies such as Grupo Argos, Ecopetrol and Organización Corona exemplify how effective digital transformation strategies, such as the use of artificial intelligence and machine learning, optimize financial management and promote sustainability. However, the research also points to significant challenges, such as resistance to change and budgetary constraints to implement new technologies. These challenges highlight the need for sound change management strategies and adequate resource allocation. Overall, digital transformation is crucial to maintain competitiveness and adapt to a constantly evolving market, underlining the importance of a comprehensive digital strategy and continuous staff training.

Este artículo explora cómo las estrategias de gestión financiera y administrativa alineadas con criterios ESG (ambientales, sociales y de gobernanza) fomentan la sostenibilidad empresarial. Utilizando metodología mixta, se combinó revisión de literatura, análisis de datos financieros de empresas colombianas como Grupo Sura, Nutresa y Davivienda, y encuestas aplicadas a 351 líderes empresariales. Los resultados destacan que la integración de prácticas ESG optimiza recursos, reduce costos operativos y mejora la competitividad, evidenciado en un crecimiento del 13,3% en ingresos y un aumento del 26,3% en ganancias operativas. Sin embargo, se identificaron desafíos significativos, como la falta de métricas claras y recursos financieros limitados. Las empresas que adoptan estas estrategias logran fortalecer su resiliencia organizacional, mejorar su desempeño económico y consolidar ventajas competitivas sostenibles. El articulo concluye que la sostenibilidad empresarial no solo es un imperativo ético, sino también una oportunidad para equilibrar el crecimiento económico con la responsabilidad social y ambiental.

Este estudo analisou a implantação e a evolução das câmaras de resolução de conflitos nas universidades federais brasileiras. Para alcançar este objetivo, foram utilizadas técnicas de autocomposição, à luz da resolução nº 125, do Conselho Nacional de Justiça (CNJ), do Código de Processo Civil (Lei n.º 13.105/2015) e da lei nº 13.140/2015; pesquisa bibliográfica, de análise documental, com revisão sistemática da literatura especializada; análises das experiências de diversas universidades federais brasileiras, utilizando método exploratório e dedutivo. Reportamos que foram encontradas, na plataforma Fala.Br do governo federal, sessenta e oito universidades públicas federais brasileiras. Os resultados apontam que 11 (onze) universidades possuem câmara de tratamento de conflitos implantadas e em funcionamento, 50 (cinquenta) não possuem câmara ou instrumento equivalente; 3 (três) instituições estão com tratativas avançadas para a implantação de uma câmara. Alegando que o meio utilizado para a pesquisa não era adequado, 2 (duas) instituições não forneceram resposta à pesquisa e 2 (duas) negaram a informação.

La inteligencia artificial (IA) está transformando las finanzas y los negocios con análisis avanzados, automatización de procesos y predicciones precisas. Aunque mejora la eficiencia y la toma de decisiones, requiere supervisión humana para mantener la ética. La implementación de IA es costosa, demanda capacitación, proporciona mejoras significativas en la gestión de riesgos y en la toma de decisiones financieras, mejora la operación, el servicio al cliente, optimiza carteras e identifica oportunidades de inversión. Sin embargo, surgen desafíos como preocupaciones éticas y de privacidad, la necesidad de interpretar adecuadamente los resultados, asegurar la ciberseguridad y cumplir las regulaciones. La IA automatiza tareas financieras, reduce costos y errores, personaliza servicios al analizar el comportamiento del cliente. No obstante, la dependencia de datos plantea problemas de privacidad y seguridad, los sesgos en los datos pueden afectar la equidad, y complejidad de los algoritmos puede dificultar la transparencia y comprensión de las decisiones automatizadas.

Conventional oil reserves in Colombia are depleted. The country´s reserve-to-production ratio is estimated as 5 years. Therefore, the search for new resources and their conversion into proven reserves are essential. In this case, the production of unconventional reservoirs is an option in Colombia. This work evaluates the technical and economic feasibility of the production of a Tight Oil source rock reservoir, considering parameters such as fracture shape factor, fracture propagation, fracture pressure, international oil price, petrophysical characteristics, fluid properties, drilling cost, completion, and fiscal regime. The methodological development of the work allowed concluding that this reservoir located in the middle Magdalena Valley basin has production potential and those factors such as the type of completion, drilling technique, and cost of lifting the resource have a significant impact on the viability of the project.

In this article, a Colombian field was chosen which is located in Puerto Nare, Antioquia where there is a good location to install Concentrated Solar Power (CSP), which consists of concentrating heat through the sun, to generate steam and supply it and also be able to do this without the absence of solar irradiation, through this article the LCOE calculation will be evidenced by the System Advisor Model (SAM) simulator taking into account different factors, obtaining a value of 0.4kW /$, which tells us which is quite profitable. Therefore, this energy is viable for the implementation in the cyclical injection of steam to the Colombian TECA field, where it is desired to predict the calculation of the production rate through an analytical model and calculate the heat losses, to know the proper steam temperature for cyclic injection.