Artificial intelligence models in corporate financial and accounting processes: systematic literature review
The study aims to introduce artificial intelligence models applied in the financial and accounting fields and to describe the commonly used areas, models, and algorithms that have achieved the highest level of accuracy. The methodology focuses on a systematic literature review, utilizing the Scopus...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | Spanish |
| Published: |
Universidad del Zulia
2025-04-01
|
| Series: | Revista Venezolana de Gerencia |
| Subjects: | |
| Online Access: | https://produccioncientificaluz.org/index.php/rvg/article/view/43712/51665 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850143383907991552 |
|---|---|
| author | Deivi David Fuentes Doria Aníbal Toscano Hernández Johana Elisa Fajardo Pereira |
| author_facet | Deivi David Fuentes Doria Aníbal Toscano Hernández Johana Elisa Fajardo Pereira |
| author_sort | Deivi David Fuentes Doria |
| collection | DOAJ |
| description | The study aims to introduce artificial intelligence models applied in the financial and accounting fields and to describe the commonly used areas, models, and algorithms that have achieved the highest level of accuracy. The methodology focuses on a systematic literature review, utilizing the Scopus Elsevier database. All studies and models are examined by application area. The results suggest that supervised models are the most applied in the accounting and financial field, while the algorithms that have been most used are decision trees, support vector machines, random forests, neural networks, and logistic regressions, employed in specific areas of financial fraud, stock market predictions, and cash flow. Although unsupervised models were not reported to be used, they represent an important scenario for future studies, focused on the classification of tax fraud. |
| format | Article |
| id | doaj-art-57d57c98e7ed435198af15e566ea479e |
| institution | OA Journals |
| issn | 1315-9984 2477-9423 |
| language | Spanish |
| publishDate | 2025-04-01 |
| publisher | Universidad del Zulia |
| record_format | Article |
| series | Revista Venezolana de Gerencia |
| spelling | doaj-art-57d57c98e7ed435198af15e566ea479e2025-08-20T02:28:42ZspaUniversidad del ZuliaRevista Venezolana de Gerencia1315-99842477-94232025-04-0130110913926https://doi.org/10.52080/rvgluz.30.110.8Artificial intelligence models in corporate financial and accounting processes: systematic literature reviewDeivi David Fuentes DoriaAníbal Toscano HernándezJohana Elisa Fajardo PereiraThe study aims to introduce artificial intelligence models applied in the financial and accounting fields and to describe the commonly used areas, models, and algorithms that have achieved the highest level of accuracy. The methodology focuses on a systematic literature review, utilizing the Scopus Elsevier database. All studies and models are examined by application area. The results suggest that supervised models are the most applied in the accounting and financial field, while the algorithms that have been most used are decision trees, support vector machines, random forests, neural networks, and logistic regressions, employed in specific areas of financial fraud, stock market predictions, and cash flow. Although unsupervised models were not reported to be used, they represent an important scenario for future studies, focused on the classification of tax fraud.https://produccioncientificaluz.org/index.php/rvg/article/view/43712/51665artificial intelligenceaccountingfinancesupervisedunsupervised models |
| spellingShingle | Deivi David Fuentes Doria Aníbal Toscano Hernández Johana Elisa Fajardo Pereira Artificial intelligence models in corporate financial and accounting processes: systematic literature review Revista Venezolana de Gerencia artificial intelligence accounting finance supervised unsupervised models |
| title | Artificial intelligence models in corporate financial and accounting processes: systematic literature review |
| title_full | Artificial intelligence models in corporate financial and accounting processes: systematic literature review |
| title_fullStr | Artificial intelligence models in corporate financial and accounting processes: systematic literature review |
| title_full_unstemmed | Artificial intelligence models in corporate financial and accounting processes: systematic literature review |
| title_short | Artificial intelligence models in corporate financial and accounting processes: systematic literature review |
| title_sort | artificial intelligence models in corporate financial and accounting processes systematic literature review |
| topic | artificial intelligence accounting finance supervised unsupervised models |
| url | https://produccioncientificaluz.org/index.php/rvg/article/view/43712/51665 |
| work_keys_str_mv | AT deividavidfuentesdoria artificialintelligencemodelsincorporatefinancialandaccountingprocessessystematicliteraturereview AT anibaltoscanohernandez artificialintelligencemodelsincorporatefinancialandaccountingprocessessystematicliteraturereview AT johanaelisafajardopereira artificialintelligencemodelsincorporatefinancialandaccountingprocessessystematicliteraturereview |