Aplicación de inteligencia artificial en la gestión presupuestaria: una revisión sistemática
DOI:
https://doi.org/10.15649/2346030X.4199Palabras clave:
administración financiera, algoritmos genéticos, modelos de regresión, optimización del presupuesto, redes neuronalesResumen
En la gestión presupuestaria, los métodos tradicionales han sido criticados por su rigidez e ineficiencia en entornos dinámicos. Este estudio revisa sistemáticamente las aplicaciones de la inteligencia artificial (IA) en la gestión presupuestaria de organizaciones. Los objetivos específicos son: (i) identificar las funciones de la IA que impactan en la gestión del presupuesto, (ii) determinar los aspectos en los que la IA mejora esta gestión, y (iii) identificar los algoritmos de IA utilizados. Se utilizó la metodología PRISMA y se realizaron búsquedas en Scopus, ScienceDirect y Wiley, seleccionando 14 investigaciones. Los hallazgos mostraron que la IA se aplica en la distribución del gasto, la predicción del riesgo financiero, la evaluación del control interno, el control del presupuesto de costos y la evaluación del desempeño presupuestario. Mejora la toma de decisiones, el control de gastos, la eficiencia operativa y la precisión presupuestaria. Los algoritmos más utilizados incluyen Redes Neuronales Convolucionales (CNN), Redes Neuronales de Retropropagación (BPNN), Algoritmos Genéticos, Perceptrón Multicapa, Algoritmo de Clustering Distribuido Dinámico, y modelos de Regresión Lineal Múltiple y Logística. La investigación concluye que la IA muestra una utilidad evidente y resultados prometedores en la gestión presupuestaria. Sin embargo, se recomienda profundizar en sus aplicaciones en funciones específicas de la gestión del presupuesto y explorar áreas menos estudiadas pero relevantes en la administración financiera.
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