Student perceptions in Accounting regarding the impact of artificial intelligence on process efficiency
DOI:
https://doi.org/10.62697/rmiie.v5i1.291Keywords:
Perception, accounting, artificial intelligence, technology, efficiencyAbstract
This article aims to analyze the perceptions of students in the Accounting program at the State University of Milagro during the 2024–2025 academic period regarding the impact of artificial intelligence on the efficiency of accounting processes. The study was carried out using a quantitative approach with an exploratory level and a descriptive and correlational design, as this allows for the characterization of the phenomenon, the identification of trends, and the establishment of possible relationships between the variables studied. It was also a cross-sectional study because it focused on understanding the opinions of students enrolled during that academic period. For data collection, documentary review and a survey consisting of a questionnaire with 10 questions were used. The population consisted of undergraduate students in Accounting and Auditing in the on-campus modality, totaling approximately 1,589 students. From this group, a sample of 309 participants was obtained through statistical calculation. The main findings revealed that students have limited knowledge about the use of artificial intelligence tools in accounting processes, indicating that they have not received specific training in this area during their academic trajectory. However, they recognize that the incorporation of artificial intelligence represents a significant opportunity to modernize accounting tasks and improve efficiency, supporting timely analysis and informed decision-making. The study concludes that artificial intelligence is a valuable resource for optimizing the professional work of accountants.
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