Busca evaluar los efectos de la estrategia didáctica para el desarrollo del clima social en el aula implementada mediante el sistema de talleres EDiCliSA, sobre los estudiantes de la carrera de Contabilidad y Auditoría en la Universidad Nacional de Chimborazo. Investigación cuantitativa y de diseño cuasi experimental, bivariada, transversal. Población conformada por 24 estudiantes matriculados en el sexto semestre, distribuidos equitativamente en los paralelos “A” y “B” y la recolección de datos es a través del test de Rudolf Moss, (El clima social).

The impact of technological advance of artificial intelligence (AI) and expert systems on business and accounting is major. The research aimed at understanding the application trend of AI and expert systems in business accounting through scientometric indicators based on the evolutionary paradigm and considering mental faculties and activities performed by human beings through computer systems and the theory of computation, including automated reasoning, theorem proof, expert systems, natural language processing, robotics, languages and environments, learning, neural networks, genetic algorithms (López, 2017), as well as emerging and future (general intelligence) cognitive and learning theories (Gómez & Hochel, 2019). PRISMA method, mixed approach and content analysis of 82 articles indexed in Scopus from 1980 to 2025 were used. Results evidence that between years 2019 and 2024 a signi...