Resumen

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 and time optimization. This approach validates the Theory of Constraints (TOC), demonstrating that eliminating bottlenecks generates disproportionate gains, which is crucial to overcoming the productivity paradox. Time savings were highlighted as the main benefit expected by 100% of respondents. The limitations of the study (small sample size and use of freemium features) highlight the “Jagged Frontier,” where partial implementations may require significant human intervention. AI is driving the redefinition of the accountant's role toward strategic functions, making it imperative to address essential skill gaps in the ethical use of AI and integration with existing systems.