This collective work integrates accounting, taxation, technological, and organizational approaches with the processes of business digitalization in Latin America and the Caribbean. Through six chapters, it examines emerging phenomena such as cryptocurrency accounting, the financial impact of tax refunds, determinants of e-commerce adoption, and business perceptions regarding artificial intelligence. The volume concludes with a methodological reflection on user experience design as a strategic component of digital transformation. The text offers a balanced combination of theoretical rigor and empirical analysis. It incorporates quantitative models, case studies, systematic literature reviews, and qualitative analyses, with special emphasis on the Ecuadorian context, particularly the province of El Oro. This territorial focus highlights structural limitations faced by small and medium-sized enterprises in adopting disruptive technologies, as well as opportunities arising from the alignment of internal capabilities, public policies, and user-centered design tools. Aimed at researchers, professionals, and policymakers, the book proposes a cross-cutting reading of digitalization as an economic, regulatory, and organizational phenomenon. It provides evidence and analytical tools useful for understanding and managing the challenges of digital transition in emerging economies.

This book is included in DOAB.