Una Propuesta de Herramientas de inteligencia artificial en el análisis financiero: Modelo conceptual para la identificación temprana de riesgos en las PYMES

Proposal of Artificial Intelligence Tools for Financial Analysis: A Conceptual Model for Early Risk Identification in SMEs

Abstract

Small and medium-sized enterprises (SMEs) are a key sector for economic development because they generate employment and contribute to regional growth. However, many of these companies struggle to remain competitive. These problems stem from poor financial planning, a lack of understanding of how to interpret financial statements, and decision-making based on limited information.

In this context, artificial intelligence (AI) emerges as a technology with significant potential to improve financial processes. AI allows for the automatic analysis of data, the identification of patterns, the prediction of risks, and the creation of strategic information.

The objective of this research was to analyze, through a literature review, the main AI tools applied to the analysis of financial statements and their contribution as a strategy to prevent SME failure. A qualitative literature review was conducted, examining scientific literature published between 2020 and 2026. Databases such as Scopus, Web of Science, ScienceDirect, SpringerLink, Emerald Insight, SciELO, Redalyc, and Google Scholar were consulted.

The results show that tools such as machine learning, generative AI, natural language processing, and business analytics platforms can automate the calculation of financial indicators, detect anomalies, estimate insolvency risks, project financial scenarios, and strengthen strategic decision-making. The literature also indicates that adopting these technologies improves operational efficiency, reduces errors, and enables more timely financial management.

It is concluded that artificial intelligence is a strategy with great potential to strengthen financial statement analysis and help SMEs remain competitive, provided its implementation is accompanied by reliable financial information, specialized training, and proper integration with administrative processes and strategic planning.