Cyberaccounting in the digital era: ethical, technical, and information security perspectives in Costa Rica and Latin America

Abstract

Digital accounting has become an emerging concept that integrates traditional accounting with digital technologies and cybersecurity. This article explores, from an academic perspective, the ethical, technical, and information security implications associated with the digital transformation of accounting, both in professional business practice and university teaching. Using a mixed methodology (quantitative and qualitative), the global and regional state of the art is analyzed, incorporating a case study applied in Costa Rica. The findings demonstrate that the rapid digitization of accounting raises ethical dilemmas (such as data confidentiality and algorithmic transparency), technical challenges (adoption of accounting 4.0, artificial intelligence, blockchain, and cloud computing), and significant cybersecurity risks to the protection of financial information. In the Costa Rican and Latin American context, a gap is observed between technological evolution and current regulatory frameworks, as well as a need to strengthen professional training in digital ethics. It concludes with more specific recommendations for academia, the accounting profession, and public policy, aimed at promoting a culture of responsible innovation, improving security controls in financial management, and updating the skills of public accountants to face each of the challenges of the digital age.