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  • Artificial intelligence in accounting and auditing: bibliometric analysis in Scopus 2020-2023

    Chávez-Díaz, Jorge Miguel; Aquiño-Perales, Laura; De-Velazco-Borda, Jorge Luis; Villagómez-Chinchay, Juan Alberto; Flores-Sotelo, Willian Sebastian (Institute of Advanced Engineering and Science, 2024-11-01)
    The purpose of the study was to present the results of a bibliometric analysis and literature review on the scientific production related to artificial intelligence (AI) applied to accounting and auditing, contained in the Scopus database between 2020 and 2023. The PRISMA model was used to identify the studies, due to its transparency in the process of obtaining relevant literature. For the first part, a descriptive and quantitative bibliometric analysis with keyword search in the Scopus database was used. For the second part, a subjective approach was followed based on a qualitative analysis based on the author’s interpretation. Both approaches were considered for their complementarity. The main quantitative characteristics of journals, authors, articles, conceptual structure, and social structure were identified. Also, the ethical implications of AI applied to accounting and auditing, and the way it impacts on accounting, tax auditing, financial strategy and decision making that contribute to the creation of value for their organization. Change the aversion to AI for adaptability and understanding that their auditing and forensic accounting were extracted. The accountant-auditor’s work will be increasingly computerized. They should focus more on analysis; professional profile must be transformed synergistically with AI. The study is intended to serve as a theoretical basis for future research.
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  • Is the “Virtual Mass” here to stay?

    Hidalgo-Díaz, Pedro; Noborikawa-Ajito, André; Valdivia-Marquina, Mario; Vega-Holguin, Diego; Chávez-Chuquimango, María; Gallardo-Echenique, Eliana
    This study aimed to analyze the reception of the transmission of the “virtual mass” among the Catholic faithful in Lima. It was positioned in the qualitative phenomenological paradigm. An online questionnaire was conducted with 1,235 Catholic faithful from the city of Lima (Peru). Some faithful considered the advantages of the “virtual mass” to be its greater reach, saving time and money, and the possibility of seeing the celebration repeatedly, among others. The disadvantages indicated were idleness, laziness, lack of commitment, the possibility of distraction, and the absence of community. The majority of participants considered that the “virtual mass” is not equivalent to the in-person celebration.
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  • Challenges for communication managers: artificial intelligence and reputation management

    Olivos-Farfán, Gabriela; Guillén-Arruda, Claudia; Chávez-Chuquimango, María (Associacao Iberica de Sistemas e Tecnologias de Informacao, 2024-01-01)
    The present study analyzes the challenges faced by communication managers in strategically managing their clients’ reputations in an environment where artificial intelligence (AI) and Deepfakes are on the rise. A qualitative approach with an ethnographic design is employed. Semi-structured interviews are applied with ten directors of communication agencies in Lima, Peru. For the analysis of results, a thematic analysis was developed to understand in depth their perspectives, strategies and challenges in relation to reputation management in the face of the propagation of AI-generated content. As a result, there is evidence of a lack of planning to address the emerging problem due to the lack of specific cases linked to Deepfakes, which has limited the preparation for possible crises, highlighting the need to anticipate potential scenarios for an effective response. Risks and challenges are identified, highlighting the importance of a solid reputation for clients and the management of a crisis plan.
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  • Association between adherence to the Mediterranean diet and self-reported oral manifestations in older adults.

    Silva-Gamarra, Moises Elias; Castillo-Placios, Mishel Estefany; Rivera-Chu, Roselen Karla; Gil-Montoya, Jose Antonio; Leon-Rios, Ximena Alejandra (Sociedad Espanola de Nutricion Comunitaria, 2024-01-01)
    Background: The Mediterranean Diet is very abundant in vitamins that could contribute to the balance in the maintenance of oral cavity health. Therefore, it is necessary to determine the association of adherence to the Mediterranean diet with self-reported oral manifestations in older adults. Methods: The study design was observational, analytical and cross-sectional. It was carried out through a virtual survey in older adults during the year 2022. Validated instruments of adherence to the Mediterranean diet (MEDAS-14) and a self-report on oral manifestations were used, in addition various covariates were evaluated. For the qualitative variables, relative and absolute frequencies were obtained. In the bivariate analysis, the Chi-square statistical test was used. For the association of the qualitative variables and the calculation of the raw and adjusted prevalence ratios, Poisson regression with robust variance was used. Result: It was found that 90.91% of the respondents who maintained a high adherence to the MD did not manifest halitosis. In addition, it was observed that 57.58% who followed a high Mediterranean diet did not manifest dental pain. In the multivariate analysis, a statistically significant association was found between those surveyed who adhered to the MD with certain oral manifestations such as the presence of dental caries, dental pain, halitosis, presence of bleeding, and dental mobility in the crude and adjusted analyzes. Conclusions: Adherence to the Mediterranean diet is related to better health status in an older adult population.
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  • Cultivating Critical Thinking Among Journalism Students in the Digital Age

    Echeandía, Rossana; Murillo, Jaime; Palomino-Flores, Paola (Associacao Iberica de Sistemas e Tecnologias de Informacao, 2024-01-01)
    The study aims to identify factors contributing to the development of critical thinking skills among opinion journalism students in a private university. A question-based teaching method was employed, utilizing a case study approach with a group of twelve students. Data collection involved interviews and surveys. The findings underscore the significance of fostering critical thinking and highlight the necessity for educators to be adequately prepared for effective implementation. Notably, the method not only stimulates students’ capacity for analysis and interpretation but also enhances their awareness of their capabilities, thus promoting active engagement and enriching the learning process in the digital age. In conclusion, the study emphasizes the imperative to cultivate critical thinking in journalism students and underscores the importance of equipping educators for digital platforms.
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