Evaluación del proceso de adaptación: aplicación de la inteligencia artificial en la profesión contable de la ciudad de Machala.

Abstract

Today, technology has become fundamental in our daily lives, with many innovations in various fields, including accounting. Since the industrial revolution, we have witnessed the automation of processes and changes in job roles. In this context, a study is being carried out to evaluate the implementation of artificial intelligence (AI) in accounting processes in the city of Machala. The objective is to analyze how accountants in Machala are adapting to AI, identifying both the challenges and opportunities that this technology offers for accounting practice. In recent years, technology has advanced significantly, requiring accounting professionals to adapt to present and future changes, whether to effectively perform their job responsibilities or to remain competitive in the job market. The research is based on a quantitative methodology with a positivist approach that seeks to understand the perception and actions of Machala's accountants in relation to AI. Surveys were conducted with a representative sample of 119 accountants from Machala to determine their level of knowledge, perception, preparedness, and willingness to adopt AI-based solutions, as well as to identify the main barriers and motivations present. The research findings allowed the identification that AI poses both challenges and opportunities for accountants. While some feel incapable of facing the associated risks, most recognize the benefits of its implementation; therefore, effectively managing the impact of AI on the accounting profession becomes a challenge and an opportunity for accountants in Machala, whose individual decisions will be decisive for the future of their professional field.