Analysis of scientific production on the applications of artificial intelligence to management control and auditing
DOI:
https://doi.org/10.18041/2539-3669/gestionlibre.17.2024.12062Keywords:
Audit, Strategic Management, Artificial Intelligence, Mixed MethodologyAbstract
Artificial intelligence revolutionizes resource management and management control by automating processes, detecting financial anomalies, and generating accurate reports. However, the field's rapid emergence and incipient nature suggest the need to know its structure, main trends, and relationship between lines of research. This article has two main objectives. The first is to characterize the scientific production on the applications of artificial intelligence in the field, while the second is to explore the intersection between financial management, tax development, and circular economy, emphasizing how these areas converge to promote sustainability and efficiency in business projects. A mixed methodology is employed in two stages; the first used an analysis of bibliometric indicators in Scopus, while the second delved into selected articles through a thematic analysis. The field's evolution and the scientific community's growing interest are examined, although events with results similar to the original articles still predominate. The content analysis revealed the use of advanced algorithms to perform predictive and prescriptive analytics, enabling organizations to anticipate future trends and make informed strategic decisions. It is concluded that the effective integration of AI in financial and tax management optimizes resources and risk management and promotes more efficient and responsible management of resources in circular economy projects. The data consulted underline the importance of adopting innovative technologies to improve adaptability and competitiveness in a changing business environment.
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