Aplicación de la Inteligencia Artificial en el ámbito contable. Antecedentes históricos, situación actual y perspectivas
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Fecha
2007-07-24
Autores
Molina Flores, Fanny
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Universidad Central "Marta Abreu" de Las Villas
Resumen
En el presente trabajo se realizó un estudio de los aspectos más importantes sobre la Aplicación de la Inteligencia Artificial en el ámbito contable. Se definió el concepto de Inteligencia Artificial, partiendo del criterio de varios autores, se realizó una breve reseña histórica y se destacaron las características más importantes. Analizando más a fondo la Inteligencia Artificial, se definieron las Técnicas de Inteligencia Artificial más aplicadas en la actualidad: sistemas expertos, redes neuronales artificiales, lógica difusa y algoritmo genético. De estas técnicas las más aplicadas en la contabilidad son los sistemas expertos y las redes neuronales. Los sistemas expertos se aplican en el ámbito contable; en la auditoría, contabilidad de costo y de gestión, contabilidad financiera, en el análisis de estados financieros y en la planificación financiera. Por otra parte, las redes neuronales artificiales tienen aplicación en el tratamiento de la Información financiera. También se abordó la aplicación de la Inteligencia Artificial en la solvencia empresarial.
Presently work was carried out a study of the most important aspects on the Application of the Artificial Intelligence in the countable environment. She was defined the concept of Artificial Intelligence, leaving of the approach of several authors, she was carried out a brief historical review and they stood out the most important characteristics. More thoroughly analyzing the Artificial Intelligence, they were defined the Techniques of Artificial Intelligence more applied at the present time: expert systems, nets artificial, diffuse logic and genetic algorithm. Of these techniques those more applied in the accounting they are the expert systems and the nets. The expert systems are applied in the countable environment, in the audit, cost accounting and of administration, financial accounting, in the analysis of financial states and in the financial planning. On the other hand, the nets artificial have application in the treatment of the financial Information. The application of the Artificial Intelligence was also approached in the managerial solvency.
Presently work was carried out a study of the most important aspects on the Application of the Artificial Intelligence in the countable environment. She was defined the concept of Artificial Intelligence, leaving of the approach of several authors, she was carried out a brief historical review and they stood out the most important characteristics. More thoroughly analyzing the Artificial Intelligence, they were defined the Techniques of Artificial Intelligence more applied at the present time: expert systems, nets artificial, diffuse logic and genetic algorithm. Of these techniques those more applied in the accounting they are the expert systems and the nets. The expert systems are applied in the countable environment, in the audit, cost accounting and of administration, financial accounting, in the analysis of financial states and in the financial planning. On the other hand, the nets artificial have application in the treatment of the financial Information. The application of the Artificial Intelligence was also approached in the managerial solvency.
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Palabras clave
Inteligencia Artificial, Tecnologías de la Información, Gestión Empresarial, Auditoría