Advances and challenges in cost accounting in digitized industrial environments

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Published: 2025-07-08
DOI: https://doi.org/10.55813/gaea/rcym/v3/n3/37
Keywords:
cost accounting, industrial digitization, ERP systems, artificial intelligence, organizational transformation

Main Article Content

Chamorro-Quiñónez, Joshelyn Germania
Universidad Técnica Luis Vargas Torres de Esmeraldas
https://orcid.org/0000-0001-9015-035X
Navarrete-Zambrano, Cecilia Mercedes
Universidad Técnica Luis Vargas Torres de Esmeraldas
https://orcid.org/0000-0002-2953-3279

Abstract

The study analyzes the advances and challenges faced by cost accounting in digitized industrial environments, motivated by the need to adapt accounting systems to the increasing complexity derived from automation and the intensive use of data. Through a systematic review of scientific literature published between 2000 and 2024 in recognized databases such as Scopus and Web of Science, contemporary approaches on the integration of ERP systems and the application of artificial intelligence to estimate, allocate and control costs with greater accuracy and timeliness were identified. The main findings show that these technologies increase predictive capacity and information quality, although their implementation faces significant challenges associated with resistance to organizational change, lack of specialized training and the absence of clear regulations governing the transparency and interoperability of the systems. The study concludes that the success of digitized cost accounting does not depend exclusively on technological investment, but on the convergence of change management strategies, development of analytical skills and the development of regulatory frameworks that ensure the reliability and integrity of accounting information generated in dynamic industrial contexts.

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Article Details

Issue

Vol. 3 No. 3 (2025): New Perspectives on Multidisciplinary Reality

Section

Artículos
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Author Biographies

Chamorro-Quiñónez, Joshelyn Germania, Universidad Técnica Luis Vargas Torres de Esmeraldas

Engineer in Accounting and Auditing, Certified Public Accountant (CPA) from the Pontificia Universidad Católica del Ecuador, Esmeraldas (PUCESE), and Master in Business Management, mention in Marketing Management, from the Universidad del Zulia, Venezuela. He is currently pursuing a Doctorate in Management Administration at the Universidad Benito Juárez, Mexico. He has taught at the Universidad Técnica Luis Vargas Torres de Esmeraldas, La Concordia, from August to December 2023 and from February to June 2024, and at the Universidad Autónoma de Chiapas from January to June 2023, with a duration of five months at each institution.

Navarrete-Zambrano, Cecilia Mercedes, Universidad Técnica Luis Vargas Torres de Esmeraldas

Ecuadorian nationality, professional in Accounting, Auditing and Finance. Her undergraduate academic training was carried out at the Universidad Regional Autónoma de los Andes obtaining the title of Engineer in Accounting Superior Audit and Finance Cpa, Technical, Executive Accountant, Technologist in computerized accounting systems, and Postgraduate at the Escuela Superior Politécnica de Chimborazo with the degree of Magister in Finance, has an International Certification in IFRS, The work activity began in 2012 within the accounting area, She is Manager-Owner of the accounting firm Cont&habilis, has practiced the profession as an accountant of several companies and enterprises, accredited as an expert of the Judiciary Council, qualified as an internal auditor by the Superintendence of Popular and Solidarity Economy, trainer accredited by the Ecuadorian Service of Professional Training, trainer in entities such as Capeconsa and Ceproc, adding professional experience of 8 years.

How to Cite

Chamorro-Quiñónez, J. G., & Navarrete-Zambrano, C. M. (2025). Advances and challenges in cost accounting in digitized industrial environments. Scientific Journal Science and Method, 3(3), 1-13. https://doi.org/10.55813/gaea/rcym/v3/n3/37
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