El rol de la inteligencia artificial en la contabilidad moderna

Abstract

The development of technology implies changes at a social level that are manifested in different areas such as labor. In this context, the emergence of Artificial Intelligence marks different challenges for many fields such as accounting. That is why this research aims to determine how the role of artificial intelligence is impacting modern accounting, and what are the challenges and opportunities that this transition presents for accounting professionals, companies and academic training. To this end, a mixed type of research was proposed, using qualitative and quantitative elements. Therefore, an analysis of secondary sources and surveys directed to teachers, accountants and business leaders was carried out. In order to provide a clear understanding of the impact of artificial intelligence on modern accounting and to make a critical evaluation of the information gathered. The results obtained showed that there are positive aspects such as efficiency improvement and error reduction up to the influence in strategic decision making. In addition to transforming and improving various areas of this discipline. However, it is important to keep in mind that there are divergent perspectives regarding the replacement of traditional roles by AI, which highlights the need for a careful and balanced approach in the implementation of these technologies. On the other hand, aspects of consideration for their misuse were identified, for example, there is significant concern about ethical risks, lack of preparedness of organizations and educational institutions, disparity in AI-related training, the need to adjust the curriculum, changes in the demand for skills and knowledge, the importance of ethical measures, and technical, ethical and organizational challenges. Thus, to address these issues, strategies such as establishing ethical policies, a strong safety framework, promoting interdepartmental collaboration, and promoting continuous innovation should be proposed.