Evaluación del impacto de ChatGPT como asistente contable para emprendedores: un estudio exploratorio

Alessandra Marcos  Olán Álvarez; Aida Dinorah  García Álvarez; Rosario del Carmen  Suárez Jiménez

Vol. 6 No. 1 (2025)

Published 2025-09-09

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Artículos

Evaluating the impact of ChatGPT as an accounting assistant for entrepreneurs: an exploratory study

Alessandra Marcos Olán Álvarez Universidad Juárez Autónoma de Tabasco

Aida Dinorah García Álvarez Universidad Juárez Autónoma de Tabasco

Rosario del Carmen Suárez Jiménez Universidad Juárez Autónoma de Tabasco

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Abstract
References

Accounting remains a critical challenge for entrepreneurs who lack access to professional advisory services. This qualitative and documentary study explores the potential of ChatGPT as an accounting assistant in emerging ventures. Through a review of recent literature, the analysis highlights practical applications of the tool in tasks such as preparing basic financial reports, recording transactions, and reconciling data. Findings indicate that, within entrepreneurial contexts, ChatGPT can substantially reduce the time devoted to repetitive tasks -and help minimize common errors in information processing. Nevertheless, relevant limitations were identified, including variations in accuracy, risks related to the handling of sensitive data, and the inability to replace the professional judgment of an accountant. Overall, the study suggests that ChatGPT represents a valuable support tool when implemented with human supervision and responsible use.

keywords: Accounting, ChatGPT, artificial intelligence, automation, entrepreneurship

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How to Cite

Olán Álvarez, A. M. ., García Álvarez, A. D. ., & Suárez Jiménez , R. del C. . (2025). Evaluating the impact of ChatGPT as an accounting assistant for entrepreneurs: an exploratory study. Documentos De Trabajo ECBTI, 6(1). https://publicaciones.unad.edu.co/index.php/wpecbti/article/view/10034

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