IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PROCESSES: A SYSTEMATIC REVIEW; [IMPACTO DA INTELIGÊNCIA ARTIFICIAL NOS PROCESSOS CONTÁBEIS: REVISÃO SISTEMÁTICA]

Pretel N.Y.; Acero H.L. · Millenium: Journal of Education, Technologies, and Health (2026) · DOI: 10.29352/mill0223e.43148

Resumen

Introduction: Digital transformation and the rapid advancement of artificial intelligence (AI) have had a significant impact on various areas, including accounting. This discipline, traditionally focused on manual and repetitive processes, has begun to undergo substantial evolution thanks to the incorporation of intelligent technologies. AI is a key tool for companies to obtain timely and accurate financial information. Objective: The objective of this study was to describe the impact of artificial intelligence on the accounting processes of organizations. Methods: A systematic literature review with a bibliometric approach was conducted, analyzing a sample of 59 original articles from various countries and authors, selected using inclusion and exclusion criteria and PRISMA guidelines. Results: The findings reveal that integrating artificial intelligence with technologies such as blockchain allows for the automation of routine tasks, such as issuing invoices, accounting records, bank reconciliations, and generating financial reports. Effective AI algorithms such as BPNN, BP-ANN, KMP, deep learning, and KG were also identified, which enhance the accuracy, efficiency, reliability, and security of accounting processes. Conclusion: Artificial intelligence is revolutionizing the field of accounting within organizations, making it a more strategic, automated, and decision-oriented function. Its implementation helps optimize business management, reduce errors, and improve financial analysis.

Instituciones: Universidad Tecnológica del Perú