El rol de la inteligencia artificial en la contabilidad
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Date
2025-06-07
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Tecnológica Centroamericana UNITEC
Abstract
La constante emergencia sobre el futuro da inicio a lo que se conoce como inteligencia artificial y la búsqueda de estas nuevas tecnologías para así poder tener sistemas más eficientes buscando cada día que estas herramientas puedan parecerse a los humanos, se sabe que la llegada de la inteligencia artificial, no significa que sea el fin del trabajo de los contadores, al contrario, será una gran herramienta de apoyo para los contadores que a su vez incrementan los desafíos dentro de esta área, puesto que cada vez se requieren conocimientos nuevos en contabilidad y tecnología; de tal forma que todos los negocios tendrán que adaptarse a estos cambios de innovación con la inteligencia artificial. El objetivo general de esta investigación es analizar y evaluar el efecto de la inteligencia artificial en la contabilidad, con el fin de identificar cómo esta tecnología transforma los procesos contables, mejorando la operatividad, y contribuyendo a la toma de decisiones estratégicas en las empresas, sobre la metodología utilizada es de enfoque cuantitativo y la población se constituye en profesionales de contabilidad dentro o fuera de empresas del Distrito Central y Profesionales en ingeniería de sistemas. Los instrumentos utilizados fueron encuestas y entrevistas a través de preguntas sobre el marco de una técnica de muestreo probabilístico. Los resultados obtenidos a través de las encuestas, muestran que el 45% de los encuestados utilizan la inteligencia artificial para la automatización de procesos, mientras que el 21% la utiliza para realizar análisis predictivos. Se recomienda que cada profesional de contabilidad se capacite y certifique para que puedan entender la importancia de la inteligencia artificial y poder seguir brindando un servicio ético y de calidad, ya que la tecnología no puede reemplazar el criterio profesional y su experiencia, pero si puede otorgar una visión renovada. La implementación de la inteligencia artificial en los procesos contables es una oportunidad para que las empresas puedan optimizar su operatividad y su capacidad de automatizar tareas repetitivas, generación de informes facilitan una toma de decisiones más eficiente. Esta aplicabilidad representa un avance tecnológico y digital que harán a las empresas más competitivas en su mercado empresarial.
The constant emergence of the future, gives rise to what is known as artificial intelligence. The search for these new technologies in order to have more efficient systems, seeking every day that these tools can resemble humans. It is known that the arrival of intelligence artificial, does not mean that it is the end of the work of accountants, on the contrary, it will be a great support tool for accountants knowing the challenges within this area, since new knowledge in accounting and technology is increasingly required; in such a way that all businesses will have to adapt to these innovation changes with artificial intelligence. The general objective of this research is to analyze and evaluate the effect of artificial intelligence in accounting, in order to identify how this technology transforms accounting processes, improving operability, and contributing to strategic decision making in companies, above all. The methodology used is a quantitative approach and the population consists of accounting professionals inside or outside companies in the Central District and professionals in systems engineering. The instruments used were surveys and interviews through questions within the framework of a probabilistic sampling technique. The results obtained through the surveys show that 45% of respondents use artificial intelligence for process automation, while 21% use it to perform predictive analysis. It is recommended that each accounting professional be trained and certified so that they can understand the importance of artificial intelligence and be able to continue providing an ethical and quality service, since technology cannot replace professional judgment and experience, but it can provide a renewed vision. The implementation of artificial intelligence in accounting processes is an opportunity for companies to optimize their operations and their ability to automate repetitive tasks, generating reports and facilitating more efficient decision-making. This applicability represents a technological and digital advance that will make companies more competitive in their business market.
The constant emergence of the future, gives rise to what is known as artificial intelligence. The search for these new technologies in order to have more efficient systems, seeking every day that these tools can resemble humans. It is known that the arrival of intelligence artificial, does not mean that it is the end of the work of accountants, on the contrary, it will be a great support tool for accountants knowing the challenges within this area, since new knowledge in accounting and technology is increasingly required; in such a way that all businesses will have to adapt to these innovation changes with artificial intelligence. The general objective of this research is to analyze and evaluate the effect of artificial intelligence in accounting, in order to identify how this technology transforms accounting processes, improving operability, and contributing to strategic decision making in companies, above all. The methodology used is a quantitative approach and the population consists of accounting professionals inside or outside companies in the Central District and professionals in systems engineering. The instruments used were surveys and interviews through questions within the framework of a probabilistic sampling technique. The results obtained through the surveys show that 45% of respondents use artificial intelligence for process automation, while 21% use it to perform predictive analysis. It is recommended that each accounting professional be trained and certified so that they can understand the importance of artificial intelligence and be able to continue providing an ethical and quality service, since technology cannot replace professional judgment and experience, but it can provide a renewed vision. The implementation of artificial intelligence in accounting processes is an opportunity for companies to optimize their operations and their ability to automate repetitive tasks, generating reports and facilitating more efficient decision-making. This applicability represents a technological and digital advance that will make companies more competitive in their business market.
Keywords
Inteligencia Artificial, Contabilidad, Tecnología, Procesos Contables