Usos de la inteligencia artificial en el ciclo contable: de lo manual a lo automatizado

Abstract

This thesis report aims to identify the elements of a School Technological Activity (ATE) (Otálora, 2008-2012) adapted to comprehensive professional training in higher education, known as Technological Activity for Comprehensive Professional Training (ATF). Based on the instructional design model of Merriënboer and Kirschner (2013), it proposes a progressive learning approach that begins with manual activities, advances to the use of office tools, and culminates in automation through Artificial Intelligence (AI). Additionally, it seeks to measure the progress in acquiring digital competencies as learners navigate through these different technologies. The approach also aims to avoid cognitive overload (Sweller, 1988) through the active construction of knowledge. The proposal is based on interaction with the environment, the assessment of prior knowledge, and social collaboration (Piaget, 1968; Perkins, 1992; Ausubel et al., 1978; Bransford et al., 2020; Vygotsky, 2001). It is addressed from a science, technology, and society perspective, employing didactic activities such as reasoned debate (Quintana, 2015) and an instructional design focused on the questions of why, for what purpose, and for whom the training is conducted (Bazzo, 2022). The problem-based learning approach (Savery & Duffy, 1996) and the use of Information and Communication Technologies (ICT) facilitate the construction of meanings, promoting active and contextualized student participation in the learning process (Jonassen, 2003). Additionally, the SAMR model is implemented alongside Bloom’s taxonomy (Puentedura, 2012, 2014), highlighting the role of social interaction and technology in cognitive development through educational content such as transmedia storytelling (Scolari, 2013). Finally, it reflects on the ethical challenges and limitations in the implementation of Artificial Intelligence (AI) in education (Luckin, 2018; Crawford, 2023).