Análisis de adaptación de la profesión contable a la inteligencia artificial en Azogues-Ecuador

Abstract

This research analyzes the adaptation process of the accounting profession in the city of Azogues concerning the application of artificial intelligence in the accounting field, through a quantitative study involving 54 accountants from the Association of Accountings of Cañar. The analysis of the profession’s adaptation to artificial intelligence reveals that, although there is a moderate positive relationship between AI adaptation and resistance to change (r = 0.471, p < 0.05), suggesting challenges in the transformation of roles and processes, no significant correlations were found between resistance to change and the use of automation technology (r = 0.016, p > 0.05), training (r = -0.089, p > 0.05), or software investment (r = 0.158, p > 0.05). It implies that other factors may influence resistance. AI adaptation can take various forms, highlighting the need for comprehensive strategies to manage the technological transition and maximize the benefits of artificial intelligence in the accounting profession. It is recommended that effective strategies be implemented to manage the technological transition in accounting, with a focus on the importance of professional training and digital transformation using Artificial Intelligence. Keywords: Accounting, artificial intelligence, research, resistance to change, appropriate technology.