Resistencia al cambio en la adopción de tecnologías IA de auditoría en empresas contables de Valledupar.

Abstract

This research work refers to the current business environment, where the adoption of new technologies is crucial for the efficiency and competitiveness of organizations. In the field of public accounting and auditing, the integration of emerging technologies offers the opportunity to significantly improve the quality and accuracy of accounting processes. However, the transition towards digitization presents challenges, among which the resistance to change among accounting professionals stands out. This resistance, driven by factors such as lack of training, concerns about data security, and risk aversion, limits the accounting sector's ability to leverage the benefits of new technologies. This research focuses on analyzing the factors that influence resistance to change among accountants and proposes effective strategies to promote the adoption of emerging AI technologies in auditing. The study will be conducted in financial sector companies in Valledupar, department of Cesar, Colombia. By focusing the research on resistance to change in the adoption of new technologies in auditing, other aspects of digital transformation in business management not directly related to auditing are excluded. The objective is to contribute to the knowledge in the field of public accounting and auditing, providing insights that help accounting organizations overcome the challenges of implementing emerging technologies and move towards more efficient audits aligned with the demands of the current business environment.