Las habilidades y conocimientos esenciales de IA que los estudiantes de contabilidad empresarial deben adquirir
DOI:
https://doi.org/10.35564/jmbe.2025.0009Palabras clave:
Inteligencia artificial, IA, Habilidades, Aprendizaje automático, Minería de datos, Computación cognitivaResumen
Este artículo examina el impacto transformador de la inteligencia artificial (IA) en la profesión contable, la necesidad de una reforma curricular en la educación contable y las habilidades y conocimientos esenciales de IA que los estudiantes de contabilidad empresarial deben adquirir. Explora las habilidades y conocimientos esenciales de IA necesarios para que los futuros contadores prosperen en un panorama impulsado por la IA. Estos incluyen competencias técnicas en gestión de datos, fundamentos de programación, conceptos de inteligencia artificial y aprendizaje automático, y software de contabilidad específico de inteligencia artificial. Las habilidades analíticas e interpretativas que abarcan el análisis de datos, el modelado estadístico, el análisis predictivo y la evaluación crítica de los resultados de la IA son igualmente cruciales. Además, el artículo enfatiza la importancia de las habilidades profesionales y sociales como la comunicación, el pensamiento crítico, el escepticismo profesional, la perspicacia para los negocios, la adaptabilidad y la conciencia ética. Al integrar estas competencias en los planes de estudios de contabilidad, las instituciones educativas pueden preparar eficazmente a los futuros contadores para los desafíos y oportunidades que presenta la IA, asegurando que posean las habilidades y el conocimiento para navegar en el panorama cambiante de la profesión. El objetivo es proporcionar una hoja de ruta para dotar a los futuros contadores de las competencias necesarias para prosperar en el mundo en evolución de las finanzas y los negocios impulsados por la IA.
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