La inteligencia artificial en contabilidad desde la percepción de los contadores

Translated title of the contribution: Artificial intelligence in accounting as seen by accountants

Carola Salazar-Rebaza, Jackeline Fernández Chujutalli, Nayheli Ríos-Sánchez, Abel Salazar-Quispe, Franklin Cordova-Buiza

Research output: Contribution to journalOriginal Articlepeer-review

Abstract

The general objective of this research was to know how Artificial Intelligence is seen in accounting from the perception of Peruvian accountants. It is a basic descriptive research of non-experimental design, cross-sectional, quantitative approach. A survey was applied to 382 accountants, and it was obtained as a result that 81% of the accounting professionals express a positive perception regarding the application of artificial intelligence in the accounting field and 90% consider that it is beneficial to improve efficiency and reduce costs. It is concluded that there is a significant acceptance of accountants for the use of artificial intelligence in their business work and the need to update their skills and knowledge to take advantage of them in the resolution of problems in the accounting context is highlighted, since they contribute significantly to improve the quality of information.

Translated title of the contributionArtificial intelligence in accounting as seen by accountants
Original languageSpanish
Pages (from-to)676-686
Number of pages11
JournalRISTI - Revista Iberica de Sistemas e Tecnologias de Informacao
Volume2024
Issue numberE69
StateIndexed - 2024
Externally publishedYes

Bibliographical note

Publisher Copyright:
© 2024, Associacao Iberica de Sistemas e Tecnologias de Informacao. All rights reserved.

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