Use of artificial intelligence and their relationship with the process student learning of the States of Countable Results

Abstract

 The study aimed to analyze the impact of the use of artificial intelligence, through the ChatGPT tool, on the learning of accounting income statement analysis among university students from two academic programs. A quasi-experimental methodology was applied with a control and experimental group, distributed across four classrooms. All participants were taught the accounting method, but only the experimental group used ChatGPT through specific commands to interpret, detect errors, and propose corrections to the financial statements. The results showed that the group that used the artificial intelligence tool showed better academic performance and greater consistency in their responses. It was concluded that the targeted implementation of this technology improves the understanding of technical content and enhances analytical skills. The study provided local evidence applicable to broader contexts and suggested new avenues for investigating the pedagogical role of artificial intelligence in educational disciplines.