Inteligencia artificial y toma de decisiones contables en profesionales de la ciudad de Guayaquil, Ecuador

The incorporation of artificial intelligence into accounting activities has generated new possibilities for process automation, information processing, and professional decision-making support. This study aimed to analyze the perception and use of artificial intelligence tools in accounting decision-making among professionals in Guayaquil. A quantitative, non-experimental, cross-sectional study was conducted through a survey administered to professionals working in accounting-related areas. From a population of 307 accountants approached, 222 valid responses were obtained through non-probability convenience sampling. The findings showed that 67.57% of participants considered that artificial intelligence tools improve the accuracy of accounting decisions, while 61.26% reported using them for this type of decision-making. Likewise, 76.58% indicated that these tools reduce the time required to make decisions. A statistically significant association was identified between age and willingness to use artificial intelligence, χ²(3) = 68.63, p < .001, with a Cramer's V of .56. The findings suggest that artificial intelligence has a favorable perception among the professionals studied, although its implementation requires training, human oversight, and ethical criteria.