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La inteligencia artificial y la contabilidad. Lógica borrosa y representación del conocimiento Patterns in Neighboring Areas Colombia

Author

Listed:
  • Carlos Alberto Muñoz Restrepo

    (Fundación Universitaria Luis Amigó)

Abstract

La emergencia constante y vertiginosa del futuro, se halla en la inteligencia artificial. Hoy, en la era de la información y la comunicación, las disciplinas que a ello se dedican, pueden encontrar un escenario futurista para su desarrollo. En este artículo, queremos explorar esa posibilidad, específicamente en una disciplina milenaria: la contabilidad. En atención a ello, queremos plantear una serie de preguntas, que nos permitirá dimensionar el alcance, y las posibilidades de la aplicación de la inteligencia artificial en contabilidad.

Suggested Citation

  • Carlos Alberto Muñoz Restrepo, 2014. "La inteligencia artificial y la contabilidad. Lógica borrosa y representación del conocimiento Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(15), pages 146-173, Diciembre.
  • Handle: RePEc:mnz:lumina:v:0:y:2014:i:15:p:146-173
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1074/1179
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    More about this item

    Keywords

    Contabilidad; inteligencia artificial; lógica borrosa; incertidumbre;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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