This research analyzed the integration of artificial intelligence (AI) and machine learning in forensic accounting as tools for the detection of accounting fraud. Through a systematic review of the literature in Scopus under the PRISMA protocol, 76 documents published between 2019 and 2026 were selected and analyzed. The results show that supervised machine learning techniques, assembly methods, deep learning and natural language processing have demonstrated superior capacity to rule-based approaches to detect fraudulent patterns, when quality data and professionals capable of interpreting their results with forensic criteria are available. A recurring finding throughout the corpus is that machine learning models tend to perform better than rule-based approaches in contexts where sufficient quality data is available. Although this advantage is not universal, it depends on the type of fraud analyzed, the design of the model, the evaluation metrics used, and the institutional context of implementation. AI expands the practitioner’s ability to identify anomalous patterns in volumes of information that manual analysis cannot cover. However, significant barriers persist related to data quality, model interpretability, professional resistance to technological updating, and the absence of regulatory frameworks that grant evidentiary validity to algorithmic results. Latin America and Africa show a low investigative production in this field, despite concentrating high levels of vulnerability to financial fraud. The study concludes that the transformation of forensic accounting using AI is a social, institutional and educational process, not exclusively technical, which requires interdisciplinary training, data governance and specific ethical frameworks for the forensic field.

Objective: This article addresses the impact of economic and financial education on rural entrepreneurs as a strategy to empower and strengthen their productive chains, benefiting both rural communities and the economy in general. Theoretical Framework: Female empowerment, financial education and gender gaps are addressed, supported by the Empowerment Theory, Financial Education Model and Human Capital Theory, to show how financial education can close gaps and empower women. Method: The research uses an exploratory-descriptive qualitative approach, with semi-structured questionnaires and group interviews. These instruments were applied to 52 women from 9 peasant associations and 11 public and private entities in three municipalities of the department of Cauca, Colombia. Results and Discussion: Three relevant elements are identified for rural business development with a gender focus: Strengthen associativity for the exchange of experiences and development of entrepreneurial skills, promote economic empowerment through the management of personal and business finances, use ICT to through online learning platforms (Mooc) adapted to the rural context. Research implications: The study facilitates the design of strategies to strengthen peasant associations with a gender focus, prioritizing the community, economic empowerment and the use of ICT, opening the door to future research in strategic rural development. Originality/Value: The document provides essential information for public and private entities to strengthen female entrepreneurship in the rural sector, considering the particularities of the rural context, which differ from the urban environment.

Objetivos: El presente artículo analiza las herramientas de Inteligencia Artificial generativa en la educación superior de contaduría pública, con el objetivo de orientar a docentes y estudiantes en su integración pedagógica efectiva. Métodos: Se realizó una revisión de la literatura basada en 47 documentos académicos de como Scopus, WoS, Google Scholar (2013-2025), complementado con 12 fuentes no académicas siguiendo la metodología de síntesis bibliográfica de Zupic y Cater (2015). Resultados: Los hallazgos principales categorizas estas herramientas en cuatro grupos funcionales diseño curricular, actividades áulicas, evaluación e investigación, que optimizan los procesos educativos al liberar tiempo para actividades de alto valor cognitivo. Conclusión: Se concluye que su adopción critica, ética y contextualizada es esencial para cerrar brechas digitales en contextos emergentes, requiriendo formación docente continua y marcos institucionales responsables.

Artificial intelligence (AI) adoption is increasingly viewed as a driver of business competitiveness, yet firms in emerging economies face structural barriers that adoption models built for advanced economies rarely capture. This study aims to examine how organizational context (OC) and environmental context (EC) mediate the relationship between technological context (TC) and firms’ intention to adopt AI. Grounded in the Technology–Organization–Environment (TOE) framework and Diffusion of Innovation (DOI) theory, the study surveyed 302 Colombian companies across multiple economic sectors and analyzed the data using partial least squares structural equation modeling (PLS-SEM) with a higher-order, sequential double-mediation specification. The results show that, in the main specification, technological context has no significant direct effect on AI adoption intention; instead, its influence is channeled through environmental and organizational context in a sequential mediation pathway. This finding indicates that technological readiness alone is insufficient to drive adoption in the study’s context, and that environmental pressures must first be internalized through organizational capabilities before firms translate technological potential into adoption intention. The study contributes to TOE theory by reframing technology-adoption relationships as context-dependent rather than direct, and offers evidence-based implications for managers and policymakers seeking to promote AI adoption in resource-constrained, emerging-economy settings.

Desde tiempos históricos hasta la actualidad, podemos evidenciar en el contexto una sociedad que delimita las capacidades de la mujer a causa de roles tradicionales y una visión de falocracia con la cual crece desde niña, lo cual genera una inequidad en diversos aspectos sociales, políticos y culturales. El presente artículo de revisión documental se basa en una investigación de tipo literaria, que tiene como objetivo identificar algunos factores que impiden el emprendimiento económico-social de las mujeres rurales en el departamento del Cauca – Colombia, teniendo en cuenta que estos procesos de empoderamiento social, fomentación y activación de la economía generan aportes positivos en la reducción de la pobreza, la inequidad, y la desigualdad en el país.

El objetivo de este artículo se centra en analizar la literatura científica alojada en la base de datos Scopus relacionada con la educación financiera (EF) en niveles de primaria, secundaria y superior mediante un estudio descriptivo bibliométrico, identificando las investigaciones en el campo de la educación financiera y su productividad científica. Los resultados indican que, si bien existe un crecimiento significativo en la producción científica que demuestra los beneficios de la implementación de educación financiera, no existen estudios que profundicen el impacto de la continuidad de los programas desde la vida escolar temprana hasta la universitaria y sus efectos a largo plazo. Al mismo tiempo, se evidencia que los programas de educación financiera deben repensarse desde las realidades socioculturales de niños, niñas y jóvenes para garantizar que sean relevantes en el desarrollo integral de los estudiantes, incluyéndose en las mallas curriculares de los estudiantes, como parte fundamental de su crecimiento integral, junto con la orientación del núcleo familiar, cualificación de maestros y acompañamiento en todas las etapas del ámbito académico.