DIGITAL TRANSFORMATION AND STRATEGIC ACCOUNTING: FINANCIAL RISK ASSESSMENT AND CORPORATE SUSTAINABILITY IN PUBLIC SECTORS IN LATIN AMERICA

Abstract

In Latin America, digital transformation has established itself as a key strategy to optimize public management processes, promoting strategic accounting as a tool to assess financial risks and ensure corporate sustainability. This study analyzes the interrelationship between digital technologies, advanced accounting practices, and sustainability models in the public sector, through a documentary review and qualitative analysis of recent cases in the region. The findings reveal that the adoption of technologies such as data analytics, artificial intelligence and integrated accounting information systems favors the early detection of risks, improves tax transparency and strengthens long-term planning. Likewise, the integration of environmental, social and governance (ESG) criteria in public accounting contributes to institutional sustainability. It is concluded that the alignment between digital transformation and strategic accounting is essential for public entities to respond to the fiscal, social, and environmental challenges of the region.