Publicado
Smart financial strategy: digital transformation and AI-baseddecision-making in modern administrative management
Estrategia financiera inteligente: transformación digital y toma dedecisiones basadas en inteligencia artificial en la gestión administrativa moderna
DOI:
https://doi.org/10.15446/dyna.v93n243.126338Palabras clave:
smart financial strategy, artificial intelligence, algorithmic governance, financial decision-making, institutional legitimacy, emerging economies (en)estrategia financiera inteligente, inteligencia artificial, gobernanza algorítmica, toma de decisiones financieras, Legitimidad institucional, economías emergentes (es)
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This study examines artificial intelligence (AI) in financial and administrative decision-making and proposes a framework for smart financial strategy that integrates algorithmic capabilities, organizational decision processes, and institutional legitimacy. A mixed-methods design covering Chile, Brazil, and Colombia combines a survey of 208 financial and administrative professionals, 18 interviews with executives and digital transformation leaders, and documentary analysis of regulatory frameworks. Descriptive survey results indicate perceived improvements in processing time and decision quality, alongside varying levels of trust in AI-supported decisions. Interview and documentary findings highlight concerns about explainability, accountability, and governance. These findings suggest that assessments of AI in financial management should consider institutional legitimacy alongside perceived performance. The proposed framework emphasizes human oversight, transparency, and clear responsibility, while the descriptive evidence does not establish causal effects. It offers a perspective grounded in three Latin American countries for examining how organizations interpret and govern the use of AI in finance.
Este estudio examina la inteligencia artificial (IA) en las decisiones financieras y administrativas y propone un marco de estrategia financiera inteligente que integra capacidades algorítmicas, procesos decisorios organizacionales y legitimidad institucional. El diseño de métodos mixtos abarca Chile, Brasil y Colombia y combina una encuesta a 208 profesionales financieros y administrativos, 18 entrevistas con directivos y líderes de transformación digital y análisis documental de marcos regulatorios. Los resultados descriptivos indican mejoras percibidas en tiempos de procesamiento y calidad decisoria y niveles variables de confianza en decisiones apoyadas por IA. Las entrevistas y los documentos señalan preocupaciones sobre explicabilidad, rendición de cuentas y gobernanza. Los hallazgos sugieren evaluar la legitimidad institucional junto al desempeño percibido. El marco enfatiza supervisión humana, transparencia y responsabilidades claras; la evidencia descriptiva no permite establecer relaciones de causalidad. Aporta una perspectiva latinoamericana para examinar cómo las organizaciones interpretan y gobiernan el uso de IA en finanzas.
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