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Impacto de la implementación de la inteligencia artificial en los procesos contables de las pymes del sector comercial de la ciudad de Pamplona en los años 2025-2026
(Universidad Santo Tomás, 2026-09-10) Vera Flórez, Angela María; Trujillo Carreo, Cesar Augusto; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
Abstract This research work was developed with the objective of analyzing and identifying the impact generated by the implementation of digital tools (AI) on the accounting, administrative, and financial processes of small and medium-sized enterprises (SMEs) belonging to the commercial sector, especially fast-moving consumer goods companies established in the city of Pamplona (North Santander), between the years 2025 and 2026. The study topic of this research arises in response to the need to understand how much the individuals responsible for the accounting and administrative processes of these organizations know about the impact, benefits, and challenges that would arise from incorporating the use of these digital tools into accounting processes, largely automating data entry, analysis, and evaluation tasks of financial information. The research is conducted under a qualitative approach with a descriptive scope aimed at identifying the knowledge and use of digital tools in the accounting processes of SMEs in the commercial sector of the city of Pamplona, taking into account the frequency of use and the tools utilized. Likewise, the research seeks to promote the responsible, secure, and strategic implementation of artificial intelligence in these processes as a significant contribution to the analysis of financial information, improving the productivity and efficiency of accounting processes while helping to minimize the volume of errors that may arise from continuing to execute these processes in a traditional and empirical manner as they have been developed up to now.
Diseño de un curso interactivo híbrido para la orientación al cargo de “Operario de Clasificación” en la sede Bellavista de Incubadora Santander S.A. durante el año 2026.
(Universidad Santo Tomás, 2026-09-10) Valencia Barajas, Johanna Vanessa; Pinto Suarez, Carlos Javier; Universidad Santo Tomás
This consultancy paper proposes the design of an interactive course under a hybrid modality for the job-orientation process of the "Classification Operator" role at Incubadora Santander S.A. The strategic diagnosis showed that initial training was carried out empirically and without standardization, which contributed to critical accident rates (27.4% among new personnel), an increase in musculoskeletal symptoms, and a projected turnover rate of 9.66%. To address this problem, the Analysis, Design, and Development phases of the ADDIE instructional model were applied, structuring a learning ecosystem that integrates a guided in-person training component conducted directly on the production floor, supported by standardized materials hosted on Google Classroom. The result is a functional prototype validated by process leaders and key stakeholders in the operation. This prototype is made up of interactive capsules, gamification, and dynamic assessments distributed across modules on Biosafety, Occupational Health and Safety, Key Tasks, and Quality and Food Safety. It is concluded that this model makes it possible to standardize technical knowledge, turning it into a digital asset for the organization, which is envisioned as a comprehensive strategy to help reduce occupational risks, improve talent retention, and enhance operational performance.
Narrativas de jóvenes universitarios sobre sus interacciones con inteligencia artificial desde las dimensiones del bienestar psicológico de Ryff
(Universidad Santo Tomás, 2026-09-10) González Lasso, Brahian Smider; Acosta García, Angie Natalia; Mora Aguirre, Ana Sofía; Robayo León, Natalia Andrea; Figueroa Ángel , Melba Ximena; Universidad Santo Tomás; https://orcid.org/0000-0003-0420-1590
Artificial intelligence (AI) has evolved beyond its instrumental function to become a space for interaction that fosters experiences of companionship, attentive listening, and emotional connection. This study aimed to understand university students’ narratives about their interactions with AI in relation to the dimensions of psychological well-being proposed by Ryff: self-acceptance, positive relations with others, autonomy, environmental mastery, purpose in life, and personal growth. A qualitative study with a narrative design was conducted through 13 semi-structured interviews with students from Universidad Santo Tomás (Colombia), aged 18 to 28 years. Data were analyzed at the textual, contextual, and metatextual levels using Quintero Mejía’s (2018) narrative matrix. The findings revealed that participants’ narratives were characterized by paradoxical and ambivalent plots, in which AI was perceived both as a tool that enhances learning and academic performance and as a potential threat to autonomy, relational authenticity, and life purpose. Four narrative plots were identified: learning and transformation, latent threat, relational dehumanization, and critical empowerment. The study concludes that psychological well-being in the digital era depends on developing a reflective and critical relationship with AI, fostering autonomy, creativity, and ethical judgment.
Automatización del proceso de conciliación y validación de información contable mediante Power Query frente a la información electrónica de la Dirección de Impuestos y Aduanas Nacionales (DIAN): un caso práctico de transformación digital
(Universidad Santo Tomás, 2026-09-11) Londoño Londoño, Yeison Alejandro; González Hernández, Jonathan Leonardo; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
In Colombia, the implementation of electronic invoicing and electronic supporting documents has strengthened tax control mechanisms, generating information that must be consistent with organizations accounting records. In this context, the reconciliation between the information reported to the Colombian National Tax and Customs Authority (DIAN) and the accounting ledgers generated by a system or accounting ERP is still frequently performed manually, resulting in significant time consumption, a higher risk of errors, and potential delays in the closing and reconciliation of accounting and tax information. In response to this situation, this study proposes the design and development of a Microsoft Excel tool using Power Query, aimed at automating the extraction, transformation, and cross-checking of information from both sources, with the purpose of optimizing the reconciliation process and enhancing the reliability of its results. To this end, an applied case study was conducted based on situations identified through professional practice and on Colombian regulations concerning electronic invoicing, supporting documents, internal control, and information reliability. As a result, the tool provides an automated, traceable, and replicable procedure for identifying and analyzing differences between the information sources. Its implementation represents a practical and low-cost alternative for strengthening accounting and tax control and reconciliation processes in companies.
Ingeniería de prompts aplicada a la contaduría pública: herramienta de inteligencia artificial generativa para la optimización de procesos contables y tributarios
(Universidad Santo Tomás, 2026-09-10) Porras Díaz, Diana Rocío; Rodriguez Tellez, Judith; Parra Meza, Martha Lucero; Martínez Duran, Carmen Cecilia; Universidd Santo Tomás
The rapid advancement of generative artificial intelligence in the accounting field in Colombia presents a challenge: transforming the demands of experts in this area into precise instructions that AI can properly understand and, consequently, use to produce valuable results. This occurs because many public accountants lack knowledge of formal methodologies for creating such instructions. This study aimed to investigate and examine prompt engineering as a strategy for optimizing accounting and tax procedures through its practical application in the formulation of instructions or tasks commonly performed in the profession. A practical, qualitative, and descriptive research approach was conducted. Simple prompts and more sophisticated prompts were designed and compared using the Cross-Industry Standard Process (CRISP) framework and elements such as role, context, objective, constraints, and structure to address specific accounting and tax-related operations. The effectiveness, accuracy, and practical relevance of the responses obtained were evaluated. The implementation of well-structured prompts produced notably more accurate and relevant results, as well as a closer alignment with Colombian regulations, compared with unstructured requests. This clearly demonstrated an improvement in the quality of the analyses, a reduction in errors that required rework, and, consequently, a more efficient use of the accounting professional’s available time. Therefore, it is concluded that prompt development, commonly referred to as prompt engineering, is becoming an essential digital skill for accountants. In my view, this skill should become a fundamental part of formal accounting education and should always be applied with sound ethical judgment, a healthy degree of professional skepticism, and continuous verification of the data and information provided by artificial intelligence tools.