Strategies And Conflicts Between Actors In The Use Of Machine Learning Tools To Improve Accounting Management And Organizational Growth

Abstract

The digitalization of accounting processes, assisted by machine learning, has changed the way financial management is performed. Although its use creates tensions and specific dynamics among the actors involved, it impacts the way strategic decision-making processes are carried out. This article studies the strategic relations in the use of this tool through the MACTOR methodology. The results show that certain actors drive digital transformation, while others respond and adapt to decisions made by dominant actors. At the same time, strong convergences are evident among those actors who favor automation and efficiency, but divergences are also identified with those who declare themselves advocates of regulation and job preservation. In this sense, a strategic use that takes into account greater efficiency, regulation, and the adaptation of human talent is necessary.