Artificial Intelligence in Accounting: Advances and Challenges

Cabanillas Ñaño S.I.; Rengifo Calvanapon G.A.; Alfaro Oliva J.E.; Castillo Saavedra E.F. · Revista Venezolana de Gerencia (2025) · DOI: 10.52080/rvgluz.30.111.14

Resumen

This study aims to systematize the available scientific evidence on the integration of artificial intelligence (AI) in the accounting field, identifying its main advances and challenges. To this end, a systematic review methodology was adopted, analyzing 63 studies selected based on previously defined inclusion and exclusion criteria, with information extracted from recognized databases such as Scopus, Web of Science, and SciELO. The findings demonstrate significant progress in the application of AI, especially in the automation of accounting processes and the analysis of large volumes of data, which has led to improved efficiency and accuracy in various tasks. However, significant technical, ethical, and regulatory obstacles are also identified that limit its full adoption. Furthermore, there is an urgent need to update accounting training programs to equip professionals with the necessary skills in this new technological environment. In conclusion, although AI represents a transformative opportunity for the accounting discipline, its effective implementation requires overcoming structural barriers and promoting greater coordination between the academic, professional, and regulatory spheres.

Instituciones: Universidad Nacional de Trujillo; Universidad César Vallejo; Universidad Privada de Trujillo