Corporate Financial Statement Analysis in Education 4.0
摘要
This article aims to analyze how the teaching of financial statement analysis can benefit from the use of artificial intelligence tools within the framework of Education 4.0. The integration of AI technologies can not only enhance students’ technical understanding of financial analysis but also strengthen their analytical and critical thinking skills. The methodological design is based on a mixed approach that combines theoretical review with practical analysis of digital tools applied to financial education. The study proposes a comparison between a traditional approach to financial analysis, using spreadsheet for ratio calculations, and an AI-assisted approach through the ChatGPT Plus platform. AI enables the processing of large volumes of data, the identification of patterns, the forecasting of trends, and the evaluation of financial scenarios. The results show that incorporating AI into teaching improves the speed of calculation and the interpretation of financial data. However, solid training is required to avoid errors arising from automated use without conceptual understanding. The study highlights the need to reshape teaching methodologies by incorporating training in AI use as a key tool to prepare students for the challenges of a digitalized business environment. Furthermore, it suggests promoting future studies to empirically validate the impact of AI use on academic performance.