Chavez Velasco, Jhoana Esther

Artificial Intelligence (AI), including machine learning and Robotic Process Automation (RPA), is transforming the accounting industry by automating routine tasks. This study aimed to demonstrate that the strategic implementation of OCR and RPA achieves superior efficiency in addressing a key labor constraint: manual invoice processing. A quantitative, applied, and experimental approach was used, comparing manual processing with an automated solution and supplemented by a survey of accounting professionals. The empirical results demonstrated significant improvements in operational efficiency a…