The evolution of the client-accountant relationship in the field of accounting is influenced by new management models, thus disrupting the traditional process. Data collection and financial reporting, crucial aspects of modern accounting, are evolving under the impact of new technologies. Among these changes, the hybrid model stands out by integrating both paper-based and electronic workflow.

The Traditional Model : Historically based on paper documents and physical interactions, this model persists in some companies that are slow to adopt digital transformation. Delays in financial reporting were common, but this model tends to decrease with digitalization.

The Hybrid Model : Mainly used by small and medium-sized enterprises (SMEs), this model skillfully combines the use of both paper and electronic workflows. Offering flexibility to clients attached to information collection through various channels, this approach facilitates the transition to complete digitization.

The digitization of accounting brings significant benefits by reorganizing the collection, processing, and sharing of financial information. It includes:

• Transition to digital documents, simplifying information collection, reducing manual errors, and speeding up data processing.
• Use of artificial intelligence tools to simplify data processing, automate bank reconciliations, and provide better visibility into work progress.
• Generation of real-time financial reports, improving strategic decision-making, and enhancing transparency in financial communication.
• Digital tools fostering instant communication between clients and accountants, reducing response times, and encouraging seamless collaboration.

However, the complete transition to digitization presents challenges:

• Resistance to change among some clients.
• Concerns regarding data privacy and security.
• High initial costs associated with implementing these solutions.
• Need for training to adapt to new tools and systems.
• Compatibility issues between different systems used.

Overcoming these obstacles requires close collaboration between accountants and clients, clear communication about the benefits of digitization, and effective change management to adapt to this evolution.