El impacto de la inteligencia artificial en la contabilidad y su incidencia en la mejora en la toma de decisiones

Abstract

This article analyzes the impact of Artificial Intelligence (AI) on the accounting field, focusing on its influence on the decision-making processes of accounting professionals. This research was prompted by the increasing automation of repetitive tasks and the potential for improved accuracy in financial reporting. A mixed-methods approach was employed, combining qualitative and quantitative techniques. Data collection was conducted through a structured survey with closed-ended questions administered to 111 accountants and processed using specialized statistical software. The study's results reveal that 43% of accountants in the Cuenca region, particularly among the younger generations of professionals, hold a positive view and perceive an improvement in the efficiency and precision of data analysis. Furthermore, 68% agree that the use of AI contributes to more effective decision-making in accounting. However, 30% express concern about potential job displacement due to automation. Additionally, the study analyzed a proposed hypothesis to determine if there is a statistical relationship between age and the use of AI tools. This research is based on concrete data regarding the benefits and challenges of AI integration into the accounting process. It contributes to academic dialogue on technological evolution and the need for responsible, ethical, and professionally adapted AI applications.