Desafíos Y Adaptación De La Profesión Contable Ante La Automatización Impulsada Por La Inteligencia Artificial
The purpose of this research project is to analyze the challenges generated by the arrival of AI in accounting practice and the adaptation strategies needed to face these changes. Artificial intelligence has experienced a great advance in recent years, which has made it possible to automate some tas...
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| Main Authors: | , |
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| Other Authors: | |
| Format: | Versión final del autor, Versión aceptada para publicar |
| Language: | Español |
| Published: |
Universidad Antonio Nariño
2024
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| Subjects: | |
| Online Access: | https://repositorio.uan.edu.co/handle/123456789/10006 |
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| Summary: | The purpose of this research project is to analyze the challenges generated by the
arrival of AI in accounting practice and the adaptation strategies needed to face these
changes. Artificial intelligence has experienced a great advance in recent years, which has
made it possible to automate some tasks that were previously performed by professionals.
Nonetheless, the accounting profession is thought to be broad and complex, and while AI
can take care of repetitive tasks, there are many others that require specialized skills and
knowledge that only a professional can provide. This research seeks to contribute
knowledge to the academic and professional field about this new technological era that has
been taking place with the presence of artificial intelligence and how it is being included in
the accounting profession.
The methodology by which the research was carried out is descriptive, the primary
research tools are constituted by the elaboration of surveys aimed at students and teachers
of public accounting, while the secondary information tools are constituted by the various
investigative means that will be essential to obtain pertinent information and enrich the
research. among which are: Documents, websites, and repositories. The research reveals
how artificial intelligence is transforming, rather than replacing, the role of the accounting
professional towards more analytical and strategic activities. Emerging technology is
identified as an instrument that, if properly exploited, can enhance the efficiency of
accounting processes, allowing professionals to focus on analysis and decision-making,
beyond routine tasks. It was concluded that, to successfully navigate this evolving
landscape, accounting professionals must take a proactive approach towards learning and
skill development. This includes not only technical capabilities directly related to artificial intelligence and automation, but also those soft skills that enable effective adaptation to change and the ability to add value through the strategic interpretation and application of
financial data. |
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