La inteligencia artificial: una herramienta que transforma la profesión contable entre oportunidades y amenazas en la Universidad Simón Bolívar
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Fecha
2025
Autores
Garzón Bayuelo, Angie Lorena
De La Hoz Muñoz, Yineth Paola
Guerrero Medina, Andrés Felipe
Bolívar De La Cruz, Marshall José
Diaz Torne, Andrew Derek
Villanueva Cahuana, Duber David
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
La investigación actual analiza de qué manera la inteligencia artificial (IA) está
cambiando el campo de la contabilidad desde dos enfoques: como un recurso que mejora la
eficiencia y como un elemento que presenta desafíos éticos y profesionales. Este estudio se
realizó en la Universidad Simón Bolívar, con el fin de reconocer las oportunidades y riesgos
que estudiantes y profesores del programa de Contaduría Pública ven en la adopción de la IA
en su aprendizaje y futura carrera profesional. Con una metodología descriptiva y un diseño
de campo no experimental, se reunieron datos a través de encuestas estructuradas dirigidas a
estudiantes, complementadas con entrevistas a docentes que se especializan en contabilidad.
Este método permitió analizar el grado de uso de la IA, cómo se percibe como apoyo
educativo, su efecto en la toma de decisiones, y su influencia en los principios éticos de la
profesión contable. Entre los hallazgos más relevantes, se observa que un 60 % de los
encuestados ha visto la IA aplicada a procesos contables, mientras que un 80 % piensa que
esta tecnología ha optimizado la operativa. Además, un 70 % indica que ha recibido
formación relacionada con IA, lo que demuestra una integración creciente en el ámbito
educativo. Sin embargo, se notaron deficiencias en el contenido curricular y una falta de
sistematización en el uso de dichas herramientas. Respecto al impacto en la profesión, un
número considerable de participantes opina que la IA puede elevar la calidad de las
decisiones contables. Sin embargo, un 70 % expresa inquietud por cómo esto podría afectar
valores humanos como la empatía, resaltando la necesidad de equilibrar la tecnología con la
ética profesional.
The present research analyzes how artificial intelligence (AI) is transforming the field of accounting from two main perspectives: as a resource that enhances efficiency and as a factor that introduces ethical and professional challenges. This study was conducted at Universidad Simón Bolívar with the aim of identifying the opportunities and risks that students and professors in the Public Accounting program perceive regarding the adoption of AI in their learning process and future careers. Using a descriptive methodology and a non-experimental field design, data were collected through structured surveys administered to students, complemented by interviews with faculty members specialized in accounting. This approach made it possible to analyze the extent of AI usage, its perception as an educational support tool, its impact on decisionmaking, and its influence on the ethical principles of the accounting profession. Among the most relevant findings, 60% of respondents reported having seen AI applied to accounting processes, while 80% believe that this technology has improved operational efficiency. Additionally, 70% indicated they had received training related to AI, reflecting a growing integration of this topic into the educational setting. However, the study also revealed gaps in the curriculum and a lack of systematic use of these tools. Regarding its impact on the profession, a significant number of participants believe that AI can enhance the quality of accounting decisions. Nevertheless, 70% expressed concern about how AI might negatively affect human values such as empathy, highlighting the importance of balancing technological advancement with professional ethics.
The present research analyzes how artificial intelligence (AI) is transforming the field of accounting from two main perspectives: as a resource that enhances efficiency and as a factor that introduces ethical and professional challenges. This study was conducted at Universidad Simón Bolívar with the aim of identifying the opportunities and risks that students and professors in the Public Accounting program perceive regarding the adoption of AI in their learning process and future careers. Using a descriptive methodology and a non-experimental field design, data were collected through structured surveys administered to students, complemented by interviews with faculty members specialized in accounting. This approach made it possible to analyze the extent of AI usage, its perception as an educational support tool, its impact on decisionmaking, and its influence on the ethical principles of the accounting profession. Among the most relevant findings, 60% of respondents reported having seen AI applied to accounting processes, while 80% believe that this technology has improved operational efficiency. Additionally, 70% indicated they had received training related to AI, reflecting a growing integration of this topic into the educational setting. However, the study also revealed gaps in the curriculum and a lack of systematic use of these tools. Regarding its impact on the profession, a significant number of participants believe that AI can enhance the quality of accounting decisions. Nevertheless, 70% expressed concern about how AI might negatively affect human values such as empathy, highlighting the importance of balancing technological advancement with professional ethics.
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Palabras clave
Inteligencia artificial, Contabilidad, Transformación digital, Educación contable
