Opportunities, Barriers and Trends of Emerging Technologies in Construction Sector Accounting
DOI:
https://doi.org/10.56880/experior52.6Keywords:
cost accounting, finance and commerce, construction industry, advanced technology, digital transformationAbstract
The digitization of accounting, driven by technologies such as artificial intelligence, blockchain, and BIM, offers more accurate and efficient financial management in the construction sector. However, this sector, with its project-based and decentralized nature, faces barriers to integrating these solutions. This study analyzes the main trends, benefits, and barriers to the adoption of emerging technologies in the accounting systems of construction companies. Based on a literature review, 27 documents were selected, and the study period was defined as 2017 to 2026. The results show that, although the operational and strategic benefits are recognized, their realization is hampered by recurring factors such as resistance to change, the digital divide, lack of standardization, limited interoperability, and underestimation of training costs. It is concluded that technological integration is a process that requires a holistic approach, where change management and training are as important as the technology itself. Emerging trends point towards technological convergence with BIM, Digital Twins and Blockchain, autonomous accounting with generative AI and sustainability as an accounting criterion, pointing towards a future where the accountant in the construction area will become a strategic analyst.
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