Uso de la Inteligencia Artificial Generativa en la elaboración, presentación y análisis de informes financieros orientados a la toma de decisiones

Abstract

Throughout history, organizational leaders have required timely, clear, and reliable financial information to plan and control operations and make sound decisions; however, financial reporting often remains a time-consuming process, particularly when it involves organizing data, preparing tables, and manually analyzing variances. Given this context, this study aims to analyze how generative artificial intelligence can contribute to the preparation and analysis of decision-oriented reports. To this end, a case study was conducted using a simulated company, ABC Soluciones SAS; the study utilized a spreadsheet-based financial dataset to compare traditional procedures with the use of generative AI tools. The results indicate that these tools are useful for organizing information, identifying variances, and drafting executive summaries; however, their use requires careful professional review, as the generated outputs may contain errors or biases. Consequently, generative AI should be viewed as a supportive tool to enhance the efficiency and presentation of financial reports rather than a substitute for the accountant's professional judgment. Therefore, the use of this technology must be accompanied by validation processes, internal controls, data protection measures, and professional accountability. In this way, technology can help strengthen the accountant's analytical capabilities and facilitate the communication of financial information in a manner that is clearer and more useful to stakeholders.