Design of an intelligent agent for interpreting financial statements in microenterprises: a Design Science Research approach

Matilde Palacios Rojas D.; Ebelin Quispe Bautista W.; Antonio Rojas Guillén J. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2026) · DOI: 10.18687/laccei2026.1.1.1777

Resumen

Microenterprises often struggle to interpret financial information from basic accounting reports, which limits managerial decision-making in contexts with low financial expertise. Although intelligent financial systems have advanced, many prioritize predictive analytics and computational complexity over interpretability and usability for small business users. To address this gap, this paper presents the design of an intelligent agent for financial statement interpretation in microenterprises, developed through a Design Science Research approach. The proposed artifact converts simplified financial data into interpretable and decision-oriented insights by integrating financial ratio analysis, rule-based reasoning, and contextual aggregation. Its design emphasizes transparency, traceability, and human-centered outputs, allowing non-expert users to understand key financial conditions without depending on opaque analytical models. The agent is demonstrated through an illustrative scenario based on simplified financial statements representative of microenterprise contexts. This demonstration shows the internal coherence and feasibility of the design, particularly how explicit rules and narrative explanations can support financial understanding. The study does not claim empirical validation or real-world performance evaluation; rather, it offers a design-oriented foundation for future implementation and testing.

Instituciones: Universidad Tecnológica del Perú; Universidad Continental