El rol de la inteligencia artificial en la transformación de la contabilidad empresarial y su incidencia en las empresas de la provincia de Loja 2023

Abstract

Abstract: It is essential to understand how accounting has been transformed with the implementation and adaptation of artificial intelligence in businesses. AI and its tools seek to optimize time and bring benefits. This research focused on analyzing the impact of AI on the transformation of accounting processes and its influence on the business environment in the canton of Loja; the influence of accounting processes, their benefits, and the main challenges faced in their implementation and use. To achieve the stated objective, a non-experimental research study with a qualitative approach was conducted through a survey of 60 accounting and auditing professionals. The results corroborate the professionals' awareness of the use of tools based on artificial intelligence, which support accounting processes, optimize time, and reduce the margin of error, contributing as a complement without replacing the accountant. Furthermore, the need for ongoing training and development is highlighted as the main challenge, as well as the importance of eliminating resistance and promoting adaptation to change.