Artificial intelligence in accounting as seen by accountants

Salazar-Rebaza C.; Chujutalli J.F.; Ríos-Sánchez N.; Salazar-Quispe A.; Cordova-Buiza F. · RISTI - Revista Iberica de Sistemas e Tecnologias de Informacao (2024)

Resumen

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.

Instituciones: Universidad César Vallejo; Universidad Privada del Norte