Inter-Rater Reliability of a Scale for AI Integration in SME Accounting

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Published: 2026-06-26
DOI: https://doi.org/10.32719/25506641.2026.20.6
Keywords:
Accounting Processes, Artificial Intelligence, Evaluation Instrument, Content Validity, SMEs

Main Article Content

Oscar Bedoya Sánchez
Corporación Universitaria Minuto de Dios. Ibagué, Colombia ROR
https://orcid.org/0009-0002-1697-1998
Juan Guzmán Pacheco
Corporación Universitaria Minuto de Dios. Bucaramanga, Colombia ROR
https://orcid.org/0000-0002-2161-6344

Abstract

This article aims to develop and validate an instrument to assess the integration of artificial intelligence (AI) in the accounting processes of SMEs in the city of Ibagué. A quantitative approach was adapted with a non-experimental, cross-sectional, and descriptive design. For the instrument validation, a panel of eleven multidisciplinary experts was consulted to evaluate the relevance and wording of the items using Likert scales. Among the main results, inter-rater reliability was determined through the Average Content Validity Index (CVI = 0.91). Thus, the instrument becomes a reliable tool that facilitates the evaluation of AI implementation in SME accounting, allowing the analysis of benefits and challenges faced in adopting this technology.

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Article Details

Issue

No. 20 (2026): Resilience and Organizational Adaptation in an Ever-Changing World: An Economic Perspective on the Challenges and Opportunities

Section

Studies

How to Cite

Bedoya Sánchez, Oscar, and Juan Guzmán Pacheco. 2026. “Inter-Rater Reliability of a Scale for AI Integration in SME Accounting”. Estudios De La Gestión: Revista Internacional De Administración, no. 20 (June): 119-36. https://doi.org/10.32719/25506641.2026.20.6.
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