Inteligencia artificial en la Contaduría Pública: oportunidades, desafíos y competencias del contador del futuro: Estudio De caso aplicado en una firma contable colombiana

Abstract

Artificial intelligence is transforming the practice of public accounting through its integration into activities such as information processing, account reconciliation, document review, financial analysis, report preparation, and decision support. In this context, this paper aims to analyze the opportunities and challenges associated with the use of artificial intelligence in accounting processes, as well as to identify the competencies required by public accountants to perform effectively in digitally transformed environments. The research was conducted using a descriptive and applied methodology, based on a review of institutional sources and a simulated case study of a Colombian accounting firm. The case study allowed for an analysis of how automation tools, data analysis, and generative artificial intelligence can support activities related to the recognition, classification, review, and analysis of accounting information. The results demonstrate that these technologies contribute to optimizing processes, identifying inconsistencies, improving access to and analysis of information, and supporting the preparation of accounting and financial reports. However, its implementation presents challenges related to data confidentiality, quality, and reliability, traceability of transactions, algorithmic bias, and dependence on automated results. It is concluded that artificial intelligence does not replace the certified public accountant, but rather transforms their professional practice, while maintaining their responsibility for professional judgment and verifying the reasonableness and integrity of information. Therefore, it is necessary to strengthen competencies in critical thinking, ethics, data management and analysis, digital tools, and artificial intelligence to use these technologies responsibly and generate value for organizations and society. Keywords: artificial intelligence, Public Accounting, automation, professional ethics, digital skills