Desafíos y oportunidades de la implementación de herramientas de inteligencia artificial por parte de contadores públicos de Villavicencio.

Abstract

This research project aimed to analyze the current relationship between public accountants in Villavicencio and artificial intelligence (AI) tools, focusing on three key areas: the level of knowledge and use, perceived opportunities, and the challenges and limitations for their implementation in professional practice. First, regarding the current level of knowledge and use of AI, it was found that most accountants have a basic or intermediate level of understanding of AI applied to public accounting, while only a small proportion reach an advanced level. This indicates that, although there is general familiarity with the concept and some tools, a deep or specialized mastery is not yet evident. However, AI is already in a significant adoption phase: most respondents have used some AI tool, and nearly half use it frequently. The use of AI is primarily concentrated in chatbots and general-purpose virtual assistants, with the implementation of specific solutions for accounting processes, such as accounting software with AI modules, business intelligence tools, or process automation, still in its early stages. This reveals an underutilized potential. Secondly, when describing the perceived opportunities for incorporating AI into accounting tasks, the results show that accountants in Villavicencio primarily see it as an opportunity to improve efficiency and work quality. They recognize its ability to reduce time spent on routine tasks, decrease errors in records and audit processes, and optimize accounting procedures in general. Additionally, there is a strategic vision of AI as a factor in competitiveness and value creation, as its use is considered likely to enable the provision of more advanced services focused on analysis, strategic consulting, and financial projections. In this sense, a significant proportion of accountants perceive that, in the medium term, AI will become a necessary tool for professional practice, establishing itself as a key element to remain current and differentiated in the market. Third, in acknowledging the challenges and limitations of implementing AI, the research reveals that the main barrier identified by accountants is a lack of technical knowledge and specific training in artificial intelligence. This deficiency is confirmed in both closed and open-ended questions, where a lack of training appears as the most frequent response. Alongside this training gap, significant concern is detected regarding the security and confidentiality of accounting information when using AI tools, as well as less defined perceptions regarding the cost of implementation and the potential replacement of certain accountant functions. Taken together, these findings show that the challenges to AI adoption are concentrated more on building capacity and trust for safe and responsible use than on purely economic limitations or a widespread fear of job displacement. Based on these results, the study concludes that AI is already part of the professional accounting landscape in Villavicencio, but its use remains in a transitional phase: there is openness and growing adoption, accompanied by a clear perception of benefits, but also training gaps and security concerns that must be addressed. This highlights the need to design specialized training strategies, promote the progressive implementation of AI-based accounting solutions, and establish clear guidelines on data protection and best practices, in order to enhance the use of artificial intelligence as an effective support for the transformation and modernization of accounting practices.