Automatización en las competencias profesionales de los contadores ante los avances tecnológicos y la inteligencia artificial.

Abstract

This research focuses on how automation and artificial intelligence (AI) are impacting the professional skills of accountants, amid technological advances that are revolutionizing accounting practice. The study was conducted with a positivist paradigm and quantitative approach, using surveys directed to 92 professionals who are part of the College of Accountants of El Oro. The results obtained show that, although the adoption of automated tools and artificial intelligence is still in its early stages, accountants are very willing to train and adapt to new digital environments. Among the most valued skills is adaptability, teamwork and the handling of specialized technologies. Obstacles such as the lack of training in AI, the lack of knowledge of its practical applications and the poor implementation at the institutional level were also identified. From a theoretical perspective, it was observed that automation not only improves accounting efficiency and accuracy, but also requires new technical, ethical and analytical skills. The research concludes that continuous training and updating of skills are essential to strengthen the competitiveness of accountants in a constantly changing technological environment. In addition, it is suggested to promote training strategies that foster a culture of innovation and continuous learning within the accounting sector.