Researchers from the University stand out in Mexico

By: Alejandro García Suárez – Advisory Office of Communications

Institutional research is once again crossing borders. Esteban Barrera Dueñas and Adrián Camilo Estrella Higuera, Opportunity Creators from the Public Accounting program at the Facatativá Extension, received recognition for Best Presentation in it Thematic Axis 2: Innovation and Virtuality, During the 10th International Colloquium of Young Researchers “Summer Meeting,” organized virtually by the University of the Valley of Puebla (Mexico), the academic gathering brought together more than 100 emerging researchers from Ecuador, Brazil, Mexico, and Colombia, who shared progress, lessons learned, and scientific proposals in various fields of knowledge.

Ethics and Artificial Intelligence in the regional context

The award was given to the presentation “Ethical and Informational Challenges of the Use of Artificial Intelligence in the Training and Practice of Public Accounting”, derived from the project Ethical Research, Innovation and Responsibility in the Digital Accounting Era, attached to the Bacatá Seedbed and focused on the dynamics of Sabana Centro and Sabana Occidente.

For Claudia Fanny Gutiérrez Navarro, Knowledge and Learning Manager and leader of the initiative, this recognition demonstrates "the commitment, dedication and high quality of research" of the students.

This international achievement is the result of a rigorous fieldwork process: researchers surveyed 367 Opportunity Creators at the Facatativá and Chía campuses and conducted 30 semi-structured interviews with Knowledge Managers. Through the comparison and analysis of this information, they determined how AI is transforming accounting practices and what ethical dilemmas arise with its adoption.

Esteban Barrera emphasized the importance of strengthening the methodology and reviewing the theoretical frameworks on technology in accounting, highlighting the ongoing support of his lead professor. For his part, Adrián Estrella noted that the biggest challenge was addressing AI not only as a technical tool, but also from the perspective of its professional and ethical implications.

International impact from the classroom

Participation in this international forum demonstrates how the knowledge generated at the Facatativá Extension impacts global academic networks. In this project, technology served both as a channel for interaction and as a central object of study for reflecting on the future of the profession.

This recognition of the Best Presentation on Innovation and Virtuality It reaffirms UCundinamarca's commitment to strengthening research groups and demonstrates that the ideas formulated in its classrooms have the potential to transcend borders and contribute to the debate on digital transformation.

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