Evaluation of the Impact of AI Use in Teaching Operating Cash Flow in the Industrial Engineering Program: A Comparative Study Between Traditional and Technological Methods

Rodriguez M.A.O.; Miñano A.S.P.; Cuya A.G.R.; Cueva J.E.C.; Gutiérrez J.E.S.; López P.P.R. · ICACIT 2025 - Proceedings: 11th International Symposium on Accreditation of Engineering and Computing Education (2025) · DOI: 10.1109/icacit66767.2025.11369589

Resumen

This article examines how the use of artificial intelligence tools, such as Copilot, can influence the teaching of operating cash flow to Industrial Engineering students. A study was conducted comparing traditional methods with the use of AI. The results indicate that students who used AI achieved a better understanding of basic concepts, were able to analyze and interpret financial data more effectively, and generally obtained higher grades. However, no significant differences were observed in the accuracy of calculations, organization, or the application of accounting policies. The study highlights that AI can be a highly useful tool in financial education, but its integration requires careful planning.

Instituciones: Universidad Nacional Mayor de San Marcos; Universidad Privada del Norte