La reconfiguración de las prácticas contables con el uso de ChatGPT: Percepciones de los profesionales desde la perspectiva de la sociomaterialidad
DOI:
https://doi.org/10.36517/contextus.2025.94404Palabras clave:
inteligencia artificial, ChatGPT, sociomaterialidad, profesión contable, tecnologiasResumen
Contextualización: El área contable está viviendo una transformación impulsada por avances tecnológicos, con énfasis en el uso de inteligencia artificial (IA), como ChatGPT. El estudio examina cómo esta tecnología puede transformar las interacciones tradicionales y optimizar la eficiencia y precisión en la declaración de impuestos. Por tanto, es urgente comprender cómo ChatGPT, como representante de las innovaciones en IA, cambia el flujo de información y asesoramiento entre los profesionales contables y sus clientes.
Objetivo: Este estudio buscó investigar los efectos del uso de ChatGPT en el proceso de comunicación contador-cliente para la elaboración de la Declaración del Impuesto sobre la Renta.
Método: El estudio se caracteriza por ser cualitativo y exploratorio, recogiendo datos de profesionales contables a través de entrevistas semiestructuradas. Los datos se analizaron mediante análisis de contenido con codificación basada en teoría, inspirada en el enfoque de sociomaterialidad.
Resultados: Los resultados revelan que el uso de ChatGPT trajo beneficios, como mayor eficiencia, reducción de errores y optimización del tiempo para la realización de algunas actividades profesionales. Además, hubo una reconfiguración de las tareas del contador, que puede desempeñar un papel menos repetitivo en algunas actividades del proceso de comunicación. Sin embargo, surgen desafíos, como la necesidad de adaptarse y desarrollar nuevas habilidades digitales. Los resultados pueden ayudar a los contadores, otros profesionales contables e investigadores interesados en el campo de la tecnología aplicada a la contabilidad.
Conclusiones: La investigación evidenció que el uso de ChatGPT en la elaboración de la Declaración del Impuesto sobre la Renta reconfigura tareas operativas, estructuras organizacionales y relaciones sociomateriales, implicando una reformulación de la práctica contable en el contexto digital. El análisis desde la perspectiva de la sociomaterialidad aporta una mirada original al fenómeno, ampliando un enfoque aún incipiente en la literatura contable.
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