Artificial intelligence and accounting decision-making were examined among professionals in Guayaquil, Ecuador
Article Sidebar
Main Article Content
Abstract
The incorporation of artificial intelligence into accounting activities has generated new possibilities for process automation, information processing, and professional decision-making support. This study aimed to analyze the perception and use of artificial intelligence tools in accounting decision-making among professionals in Guayaquil. A quantitative, non-experimental, cross-sectional study was conducted through a survey administered to professionals working in accounting-related areas. From a population of 307 accountants approached, 222 valid responses were obtained through non-probability convenience sampling. The findings showed that 67.57% of participants considered that artificial intelligence tools improve the accuracy of accounting decisions, while 61.26% reported using them for this type of decision-making. Likewise, 76.58% indicated that these tools reduce the time required to make decisions. A statistically significant association was identified between age and willingness to use artificial intelligence, χ²(3) = 68.63, p < .001, with a Cramer's V of .56. The findings suggest that artificial intelligence has a favorable perception among the professionals studied, although its implementation requires training, human oversight, and ethical criteria.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
How to Cite
References
Anomah, S., Ayeboafo, B., Owusu, A., & Aduamoah, M. (2024). Adapting to AI: Exploring the implications of AI integration in shaping the accounting and auditing profession for developing economies. EDPACS, 69(11), 28–52. https://doi.org/10.1080/07366981.2024.2388412
Casanova-Villalba, C. I., Herrera-Sánchez, M. J., & Almeida-Blacio, J. H. (2025). Aplicaciones de inteligencia artificial en la auditoría financiera contemporánea. Revista Científica Ciencia y Método, 3(2), 30–43. https://doi.org/10.55813/gaea/rcym/v3/n2/3
Casanova-Villalba, C. I., Herrera-Sánchez, M. J., Hurtado-Guevara, R. F., & De-La-Cruz-Garcia, F. K. (2024). Impacto de la inteligencia artificial en los procesos contables y financieros de las PYMES en Ecuador. Revista Científica Enfoques del Conocimiento, 1(1), 19–35. https://doi.org/10.55813/gaea/revistacec/v1/n1/8
Eulerich, M., Sanatizadeh, A., Vakilzadeh, H., & Wood, D. A. (2024). Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries. Review of Accounting Studies, 29, 2318–2349. https://doi.org/10.1007/s11142-024-09833-9
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process? Review of Accounting Studies, 27, 938–985. https://doi.org/10.1007/s11142-022-09697-x
Hashed, A. A., & Almaqtari, F. A. (2024). The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100218. https://doi.org/10.1016/j.joitmc.2024.100218
He, H., He, J., & Deng, G. (2024). A group feature screening procedure based on Pearson chi-square statistic for biology data with categorical response. Journal of Mathematics, 2024, 9014764. https://doi.org/10.1155/2024/9014764
Hurtado-Guevara, R. F. (2024a). Impacto de la automatización contable en la eficiencia operativa de las PYMEs. Revista Científica Zambos, 3(1), 19–35. https://doi.org/10.69484/rcz/v3/n1/10
Hurtado-Guevara, R. F. (2024b). Impacto de la automatización en la auditoría: Ventajas y desafíos. Revista Científica Zambos, 3(3), 30–43. https://doi.org/10.69484/rcz/v3/n3/56
Jackson, D., & Allen, C. (2024). Enablers, barriers and strategies for adopting new technology in accounting. International Journal of Accounting Information Systems, 52, 100666. https://doi.org/10.1016/j.accinf.2023.100666
Kureljusic, M., & Karger, E. (2024). Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda. Journal of Applied Accounting Research, 25(1), 81–104. https://doi.org/10.1108/JAAR-06-2022-0146
Lehner, O. M., Ittonen, K., Silvola, H., Ström, E., & Wührleitner, A. (2022). Artificial intelligence based decision-making in accounting and auditing: Ethical challenges and normative thinking. Accounting, Auditing & Accountability Journal, 35(9), 109–135. https://doi.org/10.1108/AAAJ-09-2020-4934
Maier, C., Thatcher, J. B., Grover, V., & Dwivedi, Y. K. (2023). Cross-sectional research: A critical perspective, use cases, and recommendations for IS research. International Journal of Information Management, 70, 102625. https://doi.org/10.1016/j.ijinfomgt.2023.102625
Murphy, B., Feeney, O., Rosati, P., & Lynn, T. (2024). Exploring accounting and AI using topic modelling. International Journal of Accounting Information Systems, 55, 100709. https://doi.org/10.1016/j.accinf.2024.100709
Norzelan, N. A., Mohamed, I. S., & Mohamad, M. (2024). Technology acceptance of artificial intelligence (AI) among heads of finance and accounting units in the shared service industry. Technological Forecasting and Social Change, 198, 123022. https://doi.org/10.1016/j.techfore.2023.123022
Pilay-Asunción, D. D., & Marcos-Rodriguez, K. L. (2025). Los desafíos tecnológicos y el rol del contador en la automatización de procesos contables. Journal of Economic and Social Science Research, 5(1), 306–329. https://doi.org/10.55813/gaea/jessr/v5/n1/178
Rikhardsson, P., Thórisson, K. R., Bergthorsson, G., & Batt, C. (2022). Artificial intelligence and auditing in small- and medium-sized firms: Expectations and applications. AI Magazine, 43(3), 323–336. https://doi.org/10.1002/aaai.12066
Salgado Castillo, J. A. (2024). Impacto de la inteligencia artificial en la práctica contable. Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 32(1), 7–11. https://doi.org/10.18359/rfce.7472
Sánchez-Caguana, D. F., Philco-Reinozo, M. A., Salinas-Arroba, J. M., & Pico-Lescano, J. C. (2024). Impacto de la inteligencia artificial en la precisión y eficiencia de los sistemas contables modernos. Journal of Economic and Social Science Research, 4(3), 1–12. https://doi.org/10.55813/gaea/jessr/v4/n3/117
Stahl, B. C., & Eke, D. (2024). The ethics of ChatGPT—Exploring the ethical issues of an emerging technology. International Journal of Information Management, 74, 102700. https://doi.org/10.1016/j.ijinfomgt.2023.102700
Stratton, S. J. (2023). Population sampling: Probability and non-probability techniques. Prehospital and Disaster Medicine, 38(2), 147–148. https://doi.org/10.1017/S1049023X23000304