Accounting of Small and Medium-Sized Enterprises (SMEs) with Artificial Intelligence

Abstract

This research analyzed the application of artificial intelligence in the accounting processes of small and medium-sized enterprises (SMEs) in the province of Tungurahua, considering the business context of the city of Ambato, Ecuador. The study aimed to identify the impact of artificial intelligence-based tools on accounting automation, operational efficiency, and financial decision-making within organizations. The research was conducted under a quantitative, descriptive, and analytical approach using a non-experimental and cross-sectional design. The population consisted of 3,117 registered companies in Tungurahua, obtaining a sample of 343 companies through the finite population formula with a 95% confidence level and a 5% margin of error. Data collection was carried out through documentary analysis and surveys applied to the selected companies. The results showed that most SMEs still present medium and low levels of accounting digitalization, as well as limited implementation of artificial intelligence tools. However, companies recognize that these technologies can significantly contribute to improving administrative efficiency, reducing financial errors, and strengthening business competitiveness. Likewise, limitations related to implementation costs, lack of technological training, and limited knowledge about intelligent tools were identified. It is concluded that artificial intelligence represents a strategic alternative for modernizing business accounting in SMEs, although it is necessary to strengthen digital training processes and technological transformation incentives within the Ecuadorian business sector.