Perception and adaptation of accounting professionals to artificial intelligence: empirical evidence from Chihuahua

Abstract

Artificial Intelligence (AI) is transforming the accounting profession by automating processes, improving the accuracy of financial information management, and redefining the role of accountants toward more strategic and analytical functions. However, its adoption also poses challenges related to ethics, data security, resistance to change, and the continuous updating of professional competencies. In this context, the objective of this study was to analyze the perception and adaptation of accounting professionals regarding the implementation of artificial intelligence in the city of Chihuahua, identifying the main challenges, opportunities, and adaptation strategies.

This research employed a mixed-method approach using a non-experimental, cross-sectional, descriptive, and correlational design. A structured questionnaire was administered through Google Forms to 248 participants associated with the accounting field in Chihuahua. Quantitative data were analyzed using SPSS, while qualitative information was processed through Atlas.ti software.

The findings reveal that 73.96% of participants identified new strategic opportunities derived from the use of AI, whereas 46% perceived resistance to change within the accounting profession. Furthermore, the main ethical challenges identified include manipulation and fraud, accountability and responsibility, the impact on employment, and regulatory compliance. The most relevant adaptation strategies include continuous learning and professional development, the integration of AI tools into daily processes, and the development of ethical policies for their implementation.