THE ACCOUNTING AND LEGAL PROFESSIONS IN THE DIGITAL AGE: AN ANALYSIS OF NEW DYNAMICS AND TOOLS

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DOUGLAS JAHIR MORELO PEREIRA, JOSE DAVID TORRENEGRA ARIZA, EDUARDO FELIPE NEGRETE DORIA, ANA MARIA NEGRETTE SEPULVEDA, DIOCELINA TORRES CASTRO

Abstract

Digital transformation in accounting and legal practice is redefining the delivery of professional services. This study synthesizes research on emerging technologies in the legal and accounting fields. It uses a qualitative descriptive documentary approach based on scientific articles and follows the guidelines of a narrative review. The results highlight contributions in areas such as efficient document review, outcome prediction, task automation, document authentication using blockchain, legal assistance with chatbots, virtual and augmented reality in scene reconstruction and legal data visualization, smart contracts, transcription of legal conversations, remote access to documents in the cloud, cybersecurity, and confidentiality in advisor-client communications. It is concluded that these advances have transformed legal and accounting practice.

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