La inteligencia artificial como agente de cambio en la contaduría pública y la auditoría : brechas formativas y retos éticos en la construcción de confianza
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Universidad de Medellín
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La Inteligencia Artificial (IA) está transformando el mundo, redefiniendo la matriz laboral y la educación mediante la automatización y el procesamiento de grandes volúmenes de datos con mayor velocidad y precisión que los humanos, estos vientos de cambio impulsan una nueva lógica profesional, orientando hacia roles estratégicos. La contaduría pública y la auditoría deben adaptarse, reconociendo la información con mayor precisión y en tiempo real; haciendo uso de algoritmos que permiten cálculos complejos para predicción, pronóstico y optimización de costos; revelando información contable y financiera, para lo que deberá automatizarse facilitando informes financieros y no financieros, promoviendo auditoría continua, la gestión de riesgos y mayor confianza de los Stakeholders. Sin embargo, la formación contable y de auditoría avanza lentamente, los programas que forma estos futuros profesionales siguen centrados en técnicas irreflexivas, ampliando la brecha entre academia y las demandas de la sociedad y la organización, lo que afecta la empleabilidad y la dinámica socioeconómica. Es urgente repensar el currículo, la pedagogía, la evaluación, la ética y sobre todo la capacitación docente en tecnologías emergentes, junto con mejoras en infraestructura. Esta investigación se desarrollará en dos fases: una revisión sistemática de literatura en bases de datos como Scopus sobre IA en contabilidad, auditoría y docencia, seguida de un trabajo de campo en universidades, empresas y firmas para identificar prácticas alineadas con la IA.
Artificial Intelligence (AI) is transforming the world, redefining work and education through automation and the processing of large volumes of data with greater speed and precision tan human capabilities. These winds of change are driving a new professional logic, steering roles toward strategic value. Public accounting and auditing must adapt by recognizing information with greater accuracy and in real time, leveraging algorithms that enable complex calculations for prediction, forecasting, and cost optimization. In turn, the disclosure of accounting and financial information must be automated to facilitate both financial and non-financial reporting, promoting continuous auditing, risk management, and greater stakeholder trust. However, accounting and auditing education is progressing slowly. The programs that train future professionals remain focused on unreflective technical practices, widening the gap between academia and the demands of society and organizations—ultimately affecting employability and socioeconomic dynamics. There is an urgent need to rethink curriculum, pedagogy, assessment, ethics, and especially faculty training in emerging technologies, alongside improvements in institutional infrastructure. This research will be conducted in two phases: a systematic literature review in Scopus on AI in accounting and auditing, followed by fieldwork in universities, companies, and firms to identify practices aligned with AI.
Artificial Intelligence (AI) is transforming the world, redefining work and education through automation and the processing of large volumes of data with greater speed and precision tan human capabilities. These winds of change are driving a new professional logic, steering roles toward strategic value. Public accounting and auditing must adapt by recognizing information with greater accuracy and in real time, leveraging algorithms that enable complex calculations for prediction, forecasting, and cost optimization. In turn, the disclosure of accounting and financial information must be automated to facilitate both financial and non-financial reporting, promoting continuous auditing, risk management, and greater stakeholder trust. However, accounting and auditing education is progressing slowly. The programs that train future professionals remain focused on unreflective technical practices, widening the gap between academia and the demands of society and organizations—ultimately affecting employability and socioeconomic dynamics. There is an urgent need to rethink curriculum, pedagogy, assessment, ethics, and especially faculty training in emerging technologies, alongside improvements in institutional infrastructure. This research will be conducted in two phases: a systematic literature review in Scopus on AI in accounting and auditing, followed by fieldwork in universities, companies, and firms to identify practices aligned with AI.
Palabras clave
Inteligencia Artificial, Contaduría pública, Auditoría continua, Ética, Transformación educativa y confianza, Artificial Intelligence, Public accounting, Continuous auditing, Educational transformation, Trust, Ethics