<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202025000300045</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Uso de inteligencia artificial y su relación con el proceso aprendizaje estudiantil de los Estados de Resultados Contables]]></article-title>
<article-title xml:lang="en"><![CDATA[Use of artificial intelligence and their relationship with the process student learning of the States of Countable Results]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Quimi Franco]]></surname>
<given-names><![CDATA[Wendy Paola]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Quimi Franco]]></surname>
<given-names><![CDATA[Dennise Ivonne]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Flores Villacrés]]></surname>
<given-names><![CDATA[Emilio Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[García-Suárez]]></surname>
<given-names><![CDATA[Alejandra Elizabeth]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guayaquil  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<volume>17</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202025000300045&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202025000300045&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202025000300045&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El estudio tuvo como propósito analizar el impacto del uso de inteligencia artificial, a través de la herramienta ChatGPT, en el aprendizaje del análisis de estados de resultados contables en estudiantes universitarios de dos programas académicos. Se aplicó una metodología cuasiexperimental con grupo control y grupo experimental, distribuidos en cuatro aulas. A todos los participantes se les enseñó el método contable, pero solo el grupo experimental empleó ChatGPT mediante comandos específicos para interpretar, detectar errores y proponer correcciones sobre los estados financieros. Los resultados evidenciaron que el grupo que utilizó la herramienta de inteligencia artificial presentó un mejor desempeño académico y una mayor consistencia en sus respuestas. Se concluyó que la implementación dirigida de esta tecnología favorece la comprensión de contenidos técnicos y potencia habilidades analíticas. El estudio aportó evidencia local aplicable a contextos más amplios y sugirió nuevas rutas para investigar el papel pedagógico de la inteligencia artificial en disciplinas formativas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Inteligencia Artificial]]></kwd>
<kwd lng="es"><![CDATA[Educación Superior]]></kwd>
<kwd lng="es"><![CDATA[Aprendizaje]]></kwd>
<kwd lng="es"><![CDATA[Contabilidad]]></kwd>
<kwd lng="es"><![CDATA[Tecnología Educativa]]></kwd>
<kwd lng="es"><![CDATA[Evaluación del Rendimiento]]></kwd>
<kwd lng="en"><![CDATA[Artificial Intelligence]]></kwd>
<kwd lng="en"><![CDATA[Higher Education]]></kwd>
<kwd lng="en"><![CDATA[Learning]]></kwd>
<kwd lng="en"><![CDATA[Accounting]]></kwd>
<kwd lng="en"><![CDATA[Educational Technology]]></kwd>
<kwd lng="en"><![CDATA[Performance Assessment]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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