Inteligencia Artificial en los procesos contables: avances y retos
Palabras clave:
Inteligencia artificial, contabilidad, automatización de procesos, desafíos éticos, educación contable
Resumen
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.
Citas
Alqahtani, A. S. H. (2023). Application of Artificial Intelligence in Carbon Accounting and Firm Performance: A Review Using Qualitative Analysis. International Journal of Experimental Research and Review, 35, 138-148. https://doi.org/52756/ijerr.2023.v35spl.013
Anh, N. T. M., Hoa, L. T. K., Thao, L. P., Nhi, D. A., Long, N. T., Truc, N. T., & Xuan, V. N. (2024). The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam. Journal of Risk and Financial Management, 17(1), 27. https://doi.org/10.3390/jrfm17010027.
Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2020). Auditing with smart contracts. Accounting Horizons, 34(3), 55–65.
Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International journal of accounting information systems, 25, 29–44. https://doi.org/10.1016/j.accinf.2017.03.003
Baldwin-Morgan, A. A. (1995). Integrating artificial intelligence into the accounting curriculum. Accounting education, 4(3), 217–229. https://doi.org/10.1080/09639289500000026
Bello, O. A., & Olufemi, K. (2024). Artificial intelligence in fraud prevention: Exploring techniques and applications challenges and opportunities. Computer Science & IT Research Journal, 5(6), 1505–1520. https://doi.org/10.51594/csitrj.v5i6.1252
Bitencourt, C. M., & Martins, L. H. N. (2023). Artificial intelligence in the constitutional accounting control bodies of Brazilian public administration. Revista de Investigações Constitucionais, 10(3), e253. https://doi.org/10.5380/rinc.v10i3.93650.
Cai, C. (2022). Training Mode of Innovative Accounting Talents in Colleges Using Artificial Intelligence. Mobile Information Systems, 2022, https://doi.org/10.1155/2022/6516658
Chen, Y. (2021). Framework of the Smart Finance and Accounting Management Model under the Artificial Intelligence Perspective. Mobile Information Systems, 2021. https://doi.org/10.1155/2021/4295191.
Cho, O.-H. (2024). Análisis del Impacto de las Aplicaciones de Inteligencia Artificial en el Desarrollo de la Industria Contable. Nanotechnology Perceptions, 20(S1), 74-83. https://doi.org/10.62441/nano-ntp.vi.390
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process? Review of Accounting Studies, 27(3), 938–985. https://doi.org/10.1007/s11142-022-09697-x
Feliciano, C., & Quick, R. (2022). Innovative information technology in auditing: Auditors’ perceptions of future importance and current auditor expertise. Accounting in Europe, 19(2), 311–331. https://doi.org/10.1080/17449480.2022.2046283
Fülöp, M. T., Topor, D. I., Ionescu, C. A., Cifuentes-Faura, J., & Măgdaș, N. (2023). Ethical concerns associated with artificial intelligence in the accounting profession: A curse or a blessing? Journal of business economics and management, 24(2), 387–404. https://doi.org/10.3846/jbem.2023.19251
Hamza, R. A. E. M., Alnor, N. H. A., Al-Matari, E. M., Benzerrouk, Z. S., Mohamed, A. M. E., Bennaceur, M. Y., Elhefni, A. H. M., & Elshaabany, M. M. (2024). The impact of artificial intelligence (AI) on the accounting system of Saudi companies. WSEAS Transactions on Business and Economics, 21, 499–511. https://doi.org/10.37394/23207.2024.21.42
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48(100598), 100598. https://doi.org/10.1016/j.accinf.2022.100598
Hu, J. (2022). Partial Differential Equation‐Assisted Accounting Professional Education and Training Artificial Intelligence Collaborative Course System Construction. Scientific Programming. https://doi.org/10.1155/2022/6357421
Korobeynikova, O. M., Korobeynikov, D. A., Popova, L. V., Chekrygina, T. A., & Shemet, E. S. (2021). Artificial intelligence for digitalization of management accounting of agricultural organizations. IOP Conference Series: Earth and Environmental Science, 699(1), 012049. https://doi.org/10.1088/1755-1315/699/1/012049.
Liu, J., Wu, S., & Pham, V.T. (2022). Design of Accounting Earnings Forecasting Model Based on Artificial Intelligence. Scientific Programming. https://onlinelibrary.wiley.com/doi/10.1155/2022/8793596
Losbichler, H., & Lehner, O. M. (2021). Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research. Journal of Applied Accounting Research, 22(2), 365-382. https://www.emerald.com/insight/content/doi/10.1108/jaar-10-2020-0207/full/html
Michael, A., Sobirov, B., Afriadi, B., Hafeez, M., Amirul, M., & Nasrudin, S. (2024). New challenges of learning accounting with artificial intelligence: The role of innovation and trust in technology. European journal of educational research, 12(1), 183–195. https://doi.org/10.12973/eu-jer.13.1.183
Mohamed Saad, A. M. A. (2024). Adapting accountants to the AI revolution: university strategies for skill enhancement, job security and competence in accounting. Higher Education Skills and Work-Based Learning. https://doi.org/10.1108/heswbl-10-2023-0295
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How Artificial Intelligence Changes the Future of Accounting Industry. International Journal of Economics and Business Administration, 8, 478-488.
https://doi.org/10.35808/ijeba/538
Nejoom, H., Mathboob, H., & Balasim, S. (2023). A systematic study of ai adoption in accounting: automating processes, reducing errors, and enhancing disclosure quality. World Economics and Finance Bulletin, 38, 104-120. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/4581
Özdemir, F. S., Bengü, H., & Turan, E. (2024). Artificial intelligence in accounting education: Identifying learning styles and assessing individual differences. Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 6(2), 417–436. https://doi.org/10.56574/nohusosbil.1604719
Peng, Y., Ahmad, S. F., Ahmad, A. Y. A. B., Al Shaikh, M. S., Daoud, M. K., & Alhamdi, F. M. H. (2023). Riding the waves of artificial intelligence in advancing accounting and its implications for Sustainable Development Goals. Sustainability, 15(19), 14165. https://doi.org/10.3390/su151914165
Rawashdeh, A., Bakhit, M., & Abaalkhail, L. (2023). Determinants of artificial intelligence adoption in SMEs: The mediating role of accounting automation. International journal of data and network science, 7(1), 25–34. https://doi.org/10.5267/j.ijdns.2022.12.010
Romero-Carazas, R., Dávila-Fernández, S. I., Vallejos-Tafur, J. B., Ochoa-Tataje, F. A., Samaniego-Montoya, C. M., Torres-Sánchez, J. A., Porras-Roque, M. S., & Espiritu-Martinez, A. P. (2023). Artificial Intelligence in Accounting Education and its Trends in Scopus: A Bibliometric Analysis. Migration Letters, 20(7), 343–357. https://doi.org/10.59670/ml.v20i7.4311
Schweitzer, B. (2024). Artificial Intelligence (AI) Ethics in Accounting. Journal of Accounting, Ethics & Public Policy, JAEPP, 25(1), 67. https://doi.org/10.60154/jaepp.2024.v25n1p67
Shen, X. (2021). Research on the Transition from Financial Accounting to Management Accounting in the Era of Artificial Intelligence. E3S Web of Conferences. https://doi.org/10.1051/e3sconf/202125702033
Sutton, S. G., Holt, M., & Arnold, V. (2016). “The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting. International journal of accounting information systems, 22, 60–73. https://doi.org/10.1016/j.accinf.2016.07.005
Tandiono, M. (2023). AI Skills for Future Accountants: Relevance and Integration in Higher Education. Journal of Emerging Technologies in Accounting, 20(2), 113–132.
Tandiono, R. (2023). The Impact of Artificial Intelligence on Accounting Education: A Review of Literature. E3S Web of Conferences, 426, 02016. https://doi.org/10.1051/e3sconf/202342602016.
Tian, J., & Li, L. (2022). Research on artificial intelligence of accounting information processing based on image processing. Mathematical Biosciences and Engineering: MBE, 19(8), 8411–8425. https://doi.org/10.3934/mbe.2022391
Vărzaru, A. A. (2022). Assessing artificial intelligence technology acceptance in managerial accounting. Electronics, 11(14), 2256. https://doi.org/10.3390/electronics11142256
Zhang, W., & Zhu, M. (2022). Environmental Accounting System Model Based on Artificial Intelligence Blockchain and Embedded Sensors. Computational Intelligence and Neuroscience, 2022. https://doi.org/10.1155/2022/3803566
Zhang, X., & Zhang, L. (2022). Artificial intelligence of cultivating the communication ability of college students majoring in accounting in the context of the Internet. E3S Web of Conferences, 360, 01060. https://doi.org/10.1051/e3sconf/202236001060
Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The impact of artificial intelligence and blockchain on the accounting profession. IEEE access: practical innovations, open solutions, 8, 110461–110477. https://doi.org/10.1109/access.2020.3000505
Zheng, M. (2022). Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data. Mobile Information Systems, 2022. https://doi.org/10.1155/2022/5708652
Anh, N. T. M., Hoa, L. T. K., Thao, L. P., Nhi, D. A., Long, N. T., Truc, N. T., & Xuan, V. N. (2024). The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam. Journal of Risk and Financial Management, 17(1), 27. https://doi.org/10.3390/jrfm17010027.
Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2020). Auditing with smart contracts. Accounting Horizons, 34(3), 55–65.
Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International journal of accounting information systems, 25, 29–44. https://doi.org/10.1016/j.accinf.2017.03.003
Baldwin-Morgan, A. A. (1995). Integrating artificial intelligence into the accounting curriculum. Accounting education, 4(3), 217–229. https://doi.org/10.1080/09639289500000026
Bello, O. A., & Olufemi, K. (2024). Artificial intelligence in fraud prevention: Exploring techniques and applications challenges and opportunities. Computer Science & IT Research Journal, 5(6), 1505–1520. https://doi.org/10.51594/csitrj.v5i6.1252
Bitencourt, C. M., & Martins, L. H. N. (2023). Artificial intelligence in the constitutional accounting control bodies of Brazilian public administration. Revista de Investigações Constitucionais, 10(3), e253. https://doi.org/10.5380/rinc.v10i3.93650.
Cai, C. (2022). Training Mode of Innovative Accounting Talents in Colleges Using Artificial Intelligence. Mobile Information Systems, 2022, https://doi.org/10.1155/2022/6516658
Chen, Y. (2021). Framework of the Smart Finance and Accounting Management Model under the Artificial Intelligence Perspective. Mobile Information Systems, 2021. https://doi.org/10.1155/2021/4295191.
Cho, O.-H. (2024). Análisis del Impacto de las Aplicaciones de Inteligencia Artificial en el Desarrollo de la Industria Contable. Nanotechnology Perceptions, 20(S1), 74-83. https://doi.org/10.62441/nano-ntp.vi.390
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process? Review of Accounting Studies, 27(3), 938–985. https://doi.org/10.1007/s11142-022-09697-x
Feliciano, C., & Quick, R. (2022). Innovative information technology in auditing: Auditors’ perceptions of future importance and current auditor expertise. Accounting in Europe, 19(2), 311–331. https://doi.org/10.1080/17449480.2022.2046283
Fülöp, M. T., Topor, D. I., Ionescu, C. A., Cifuentes-Faura, J., & Măgdaș, N. (2023). Ethical concerns associated with artificial intelligence in the accounting profession: A curse or a blessing? Journal of business economics and management, 24(2), 387–404. https://doi.org/10.3846/jbem.2023.19251
Hamza, R. A. E. M., Alnor, N. H. A., Al-Matari, E. M., Benzerrouk, Z. S., Mohamed, A. M. E., Bennaceur, M. Y., Elhefni, A. H. M., & Elshaabany, M. M. (2024). The impact of artificial intelligence (AI) on the accounting system of Saudi companies. WSEAS Transactions on Business and Economics, 21, 499–511. https://doi.org/10.37394/23207.2024.21.42
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48(100598), 100598. https://doi.org/10.1016/j.accinf.2022.100598
Hu, J. (2022). Partial Differential Equation‐Assisted Accounting Professional Education and Training Artificial Intelligence Collaborative Course System Construction. Scientific Programming. https://doi.org/10.1155/2022/6357421
Korobeynikova, O. M., Korobeynikov, D. A., Popova, L. V., Chekrygina, T. A., & Shemet, E. S. (2021). Artificial intelligence for digitalization of management accounting of agricultural organizations. IOP Conference Series: Earth and Environmental Science, 699(1), 012049. https://doi.org/10.1088/1755-1315/699/1/012049.
Liu, J., Wu, S., & Pham, V.T. (2022). Design of Accounting Earnings Forecasting Model Based on Artificial Intelligence. Scientific Programming. https://onlinelibrary.wiley.com/doi/10.1155/2022/8793596
Losbichler, H., & Lehner, O. M. (2021). Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research. Journal of Applied Accounting Research, 22(2), 365-382. https://www.emerald.com/insight/content/doi/10.1108/jaar-10-2020-0207/full/html
Michael, A., Sobirov, B., Afriadi, B., Hafeez, M., Amirul, M., & Nasrudin, S. (2024). New challenges of learning accounting with artificial intelligence: The role of innovation and trust in technology. European journal of educational research, 12(1), 183–195. https://doi.org/10.12973/eu-jer.13.1.183
Mohamed Saad, A. M. A. (2024). Adapting accountants to the AI revolution: university strategies for skill enhancement, job security and competence in accounting. Higher Education Skills and Work-Based Learning. https://doi.org/10.1108/heswbl-10-2023-0295
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How Artificial Intelligence Changes the Future of Accounting Industry. International Journal of Economics and Business Administration, 8, 478-488.
https://doi.org/10.35808/ijeba/538
Nejoom, H., Mathboob, H., & Balasim, S. (2023). A systematic study of ai adoption in accounting: automating processes, reducing errors, and enhancing disclosure quality. World Economics and Finance Bulletin, 38, 104-120. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/4581
Özdemir, F. S., Bengü, H., & Turan, E. (2024). Artificial intelligence in accounting education: Identifying learning styles and assessing individual differences. Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 6(2), 417–436. https://doi.org/10.56574/nohusosbil.1604719
Peng, Y., Ahmad, S. F., Ahmad, A. Y. A. B., Al Shaikh, M. S., Daoud, M. K., & Alhamdi, F. M. H. (2023). Riding the waves of artificial intelligence in advancing accounting and its implications for Sustainable Development Goals. Sustainability, 15(19), 14165. https://doi.org/10.3390/su151914165
Rawashdeh, A., Bakhit, M., & Abaalkhail, L. (2023). Determinants of artificial intelligence adoption in SMEs: The mediating role of accounting automation. International journal of data and network science, 7(1), 25–34. https://doi.org/10.5267/j.ijdns.2022.12.010
Romero-Carazas, R., Dávila-Fernández, S. I., Vallejos-Tafur, J. B., Ochoa-Tataje, F. A., Samaniego-Montoya, C. M., Torres-Sánchez, J. A., Porras-Roque, M. S., & Espiritu-Martinez, A. P. (2023). Artificial Intelligence in Accounting Education and its Trends in Scopus: A Bibliometric Analysis. Migration Letters, 20(7), 343–357. https://doi.org/10.59670/ml.v20i7.4311
Schweitzer, B. (2024). Artificial Intelligence (AI) Ethics in Accounting. Journal of Accounting, Ethics & Public Policy, JAEPP, 25(1), 67. https://doi.org/10.60154/jaepp.2024.v25n1p67
Shen, X. (2021). Research on the Transition from Financial Accounting to Management Accounting in the Era of Artificial Intelligence. E3S Web of Conferences. https://doi.org/10.1051/e3sconf/202125702033
Sutton, S. G., Holt, M., & Arnold, V. (2016). “The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting. International journal of accounting information systems, 22, 60–73. https://doi.org/10.1016/j.accinf.2016.07.005
Tandiono, M. (2023). AI Skills for Future Accountants: Relevance and Integration in Higher Education. Journal of Emerging Technologies in Accounting, 20(2), 113–132.
Tandiono, R. (2023). The Impact of Artificial Intelligence on Accounting Education: A Review of Literature. E3S Web of Conferences, 426, 02016. https://doi.org/10.1051/e3sconf/202342602016.
Tian, J., & Li, L. (2022). Research on artificial intelligence of accounting information processing based on image processing. Mathematical Biosciences and Engineering: MBE, 19(8), 8411–8425. https://doi.org/10.3934/mbe.2022391
Vărzaru, A. A. (2022). Assessing artificial intelligence technology acceptance in managerial accounting. Electronics, 11(14), 2256. https://doi.org/10.3390/electronics11142256
Zhang, W., & Zhu, M. (2022). Environmental Accounting System Model Based on Artificial Intelligence Blockchain and Embedded Sensors. Computational Intelligence and Neuroscience, 2022. https://doi.org/10.1155/2022/3803566
Zhang, X., & Zhang, L. (2022). Artificial intelligence of cultivating the communication ability of college students majoring in accounting in the context of the Internet. E3S Web of Conferences, 360, 01060. https://doi.org/10.1051/e3sconf/202236001060
Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The impact of artificial intelligence and blockchain on the accounting profession. IEEE access: practical innovations, open solutions, 8, 110461–110477. https://doi.org/10.1109/access.2020.3000505
Zheng, M. (2022). Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data. Mobile Information Systems, 2022. https://doi.org/10.1155/2022/5708652
Publicado
2025-06-04
Cómo citar
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. https://doi.org/10.52080/rvgluz.30.111.14
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