Use of artificial intelligence in accounts receivable

Authors

DOI:

https://doi.org/10.56368/Entrelineas416

Keywords:

financial management, accounting, artificial intelligence

Abstract

Artificial Intelligence (AI) has transformed the accounting sector by enabling process automation, enhancing efficiency, and providing predictive analysis. In today's business environment, its adoption is crucial for maintaining competitiveness and sustainability, as it saves time, reduces costs, and boosts productivity. This study focuses on describing the implementation of artificial intelligence technologies in accounts receivable management, highlighting their impact on operational efficiency and financial decision-making. The research was based on an inductive methodological approach, gathering data through documentary sources and selecting articles related to accounts receivable and artificial intelligence. Despite the challenges posed by its adoption, such as the need for advanced computational resources and concerns about data security, its integration offers tangible benefits. Therefore, it is considered necessary for accounting professionals to adopt a positive attitude and continue improving their skills to adapt to an increasingly automated and technological business environment because artificial intelligence-based tools will not completely replace accountants but rather assist them in evolving into more strategic and managerial roles.

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Published

2025-06-13

How to Cite

Hurtado Serrud, A. A. (2025). Use of artificial intelligence in accounts receivable. Entrelíneas, 4(1), e040106. https://doi.org/10.56368/Entrelineas416

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