Análisis de la inteligencia artificial en la gestión contable de sociedades grandes contribuyentes, provincia de Pichincha, en el Año 2023

Abstract

The application of Artificial Intelligence (AI) in the accounting management of companies considered as Large Taxpayers has brought with it an imminent innovation, which has implied challenges especially in the accounting area. Therefore, the present study is mainly focused on identifying which elements and resources based on AI have been applied to manage the accounting area of the entity in a more precise and efficient way, determining to what extent the work time in operational activities has been reduced and thereby analyzing the modifications obtained in the accounting process in order to identify whether the processing and preparation of financial statements obtained a positive result. Currently, the application of Artificial Intelligence has positioned itself as one of the best alternatives to modernize and streamline the processes of an accounting cycle, mainly in the preparation of financial reports and in the calculation of taxes and/or duties, achieving the reduction of errors or involuntary mistakes when processing the information, and, therefore, improving the quality of financial reports. However, although the implementation of AI is currently essential, not all entities have fully adopted it and its application has been directed towards specific activities, which promotes its diversification in areas that require thoroughness such as asset valuation or the preparation of explanatory notes to the Financial Statements. On the other hand, the research showed that the mechanization of operational tasks, such as invoice verification and account reconciliation, remains at a limited level, so it would be ideal to promote technological integration in the identified areas. This would ensure that entities achieve maximum benefit from technological advances, raising the level of productivity and accuracy and, in turn, reducing the operational burden. From this perspective, the importance of promoting training or mentoring for accounting staff and adapting technological tools according to the needs of the entity and its line of business is emphasized. Its implementation is considered a potential investment that will allow for better business development, increase competitiveness among companies considered as Large Taxpayers and maintain proper tax compliance. This research contributes to academic training regarding the implementation of AI in accounting management, and in turn provides fundamental guidelines for its application.