Inteligencia Artificial en los procesos contables: avances y retos

  • Sara Isabel Cabanillas Ñaño
  • Ghandy Allizon Rengifo Calvanapon
  • Joselito Emanuel Alfaro Oliva
  • Ericson Felix Castillo Saavedra

Abstract

El presente estudio tiene como objetivo sistematizar la evidencia científica disponible sobre la integración de la inteligencia artificial (IA) en el ámbito contable, identificando sus principales avances y desafíos. Para ello, se adoptó una metodología de revisión sistemática, analizando 63 estudios seleccionados a partir de criterios de inclusión y exclusión previamente definidos, con información extraída de bases de datos reconocidas como Scopus, Web of Science y SciELO. Los hallazgos evidencian un progreso significativo en la aplicación de la IA, especialmente en la automatización de procesos contables y en el análisis de grandes volúmenes de datos, lo que ha permitido mejorar la eficiencia y precisión en diversas tareas. No obstante, también se detectan importantes obstáculos técnicos, éticos y regulatorios que limitan su adopción plena. Asimismo, se advierte una necesidad urgente de actualizar los programas de formación contable para dotar a los profesionales de las competencias necesarias en este nuevo entorno tecnológico. En conclusión, aunque la IA representa una oportunidad transformadora para la disciplina contable, su implementación efectiva demanda superar barreras estructurales y promover una mayor articulación entre el ámbito académico, profesional y normativo.

Author Biographies

Sara Isabel Cabanillas Ñaño

Universidad Nacional de Trujillo, Perú. Email: scabanillas@unitru.edu.pe Autor para correspondencia: scabanillas@unitru.edu.pe

Ghandy Allizon Rengifo Calvanapon

Universidad Privada de Trujillo, Perú.

Joselito Emanuel Alfaro Oliva

Universidad Cesar Vallejo, Perú.

Ericson Felix Castillo Saavedra

Universidad Nacional de Trujillo, Perú.

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Published
2025-06-04
How to Cite
Cabanillas Ñaño, S. I., Rengifo Calvanapon, G. A., Alfaro Oliva, J. E., & Castillo Saavedra, E. F. (2025). Inteligencia Artificial en los procesos contables: avances y retos. Revista Venezolana De Gerencia, 30(111), 1469-1483. Retrieved from https://mail.produccioncientificaluz.org/index.php/rvg/article/view/43898
Section
TRIMESTRE

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