Digital Transformation in Public Sector Accounting: A Case Study of Chile

Abstract

This research examines the impact of digital transformation on public sector accounting practices in Chile. Through a case study of the Chilean government’s digital initiatives, the study analyzes the effects of technology on transparency, efficiency, and accountability. Findings indicate that digital tools, such as e-budgeting and online reporting systems, significantly enhance public sector performance. However, challenges related to data security and employee training are identified. The research provides recommendations for public sector organizations to effectively implement digital transformation strategies. This study contributes to the discourse on public sector management accounting and the role of technology in enhancing governance.