Entre espejos y muros: disputas simbólicas y reconfiguración algorítmica en la ciencia contable
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Este ensayo teórico examina cómo la difusión de la inteligencia artificial (IA) puede reconfigurar las fronteras epistemológicas e institucionales de la ciencia contable bajo condiciones específicas de datos, gobernanza e incentivos académicos. A partir de una revisión crítica, análisis temático y síntesis integrativa, articula literatura clásica y reciente en cuatro ejes: sociología de los campos científicos, filosofía de la ciencia, psicodinámica del trabajo y aplicaciones de IA en auditoría, información financiera y clasificación fiscal. Se formulan cuatro proposiciones: (1) la expansión de la IA tiende a recompensar investigaciones híbridas que integren teoría sustantiva, diseño interdisciplinar y validación fuera de la muestra; (2) los programas que articulan contabilidad y ciencia de datos pueden ampliar el impacto institucional, pero enfrentan barreras de legitimación; (3) los modelos robustos frente a validaciones automatizadas tienden a ganar reconocimiento cuando se acompañan de transparencia, interpretación sustantiva y gobernanza; y (4) la ubicuidad algorítmica puede tensionar la fragmentación paradigmática cuando existen incentivos a la coautoría interdisciplinaria. Las experiencias iniciales sugieren ganancias operativas contextuales, mientras reguladores e investigaciones recientes refuerzan la transparencia, la auditoría de sesgos y la documentación de datos. Se concluye que la contabilidad está llamada a pasar de una lógica de muros a una lógica de puentes, alineando capital simbólico con relevancia práctica, pluralismo metodológico y responsabilidad social.
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