Uso de la IA generativa en el proceso de enseñanza-aprendizaje en  un sistema universitario de enseñanza abierta

María del Pilar Enríquez Gómez; Elena Aguilar Canseco; Marisol Pérez Mugica

doi:10.56200/mentor.v5i5.13456

Authors

María del Pilar Enríquez Gómez Universidad Veracruzana, Sistema de Enseñanza Abierta. Veracruz-México
Elena Aguilar Canseco Universidad Veracruzana, Sistema de Enseñanza Abierta. Veracruz-México https://orcid.org/0009-0000-4751-9457
Marisol Pérez Mugica Universidad Veracruzana, Sistema de Enseñanza Abierta. Veracruz-México https://orcid.org/0009-0004-8873-1250

DOI:

https://doi.org/10.56200/mentor.v5i5.13456

Keywords:

Artificial intelligence, Higher education, Teaching-learning

Abstract

The growing implementation of generative artificial intelligence (AI) in higher education raises questions about its feasibility, reliability, and critical use in disciplinary tasks that require interpretation and decision-making, such as financial analysis. The objective of this study was to examine how students enrolled in a Bachelor’s degree in Business Administration perceive the use of Claude as a support tool for academic activities, considering its acceptance, perceived usefulness, limitations, and conditions for its pedagogical implementation. The study employed a quantitative methodology with a descriptive scope and a non-experimental, cross-sectional design, involving 36 students from an open university education system. Data were collected through a survey and analyzed using frequencies and percentages. The results show that 91.7% of the students perceive AI as an educational opportunity; 66.7% consider the use of Claude for financial analysis innovative, while 61.1% identify a slight presence of errors or biases in its results. It is concluded that Claude was valued as a support resource by the group studied for financial analysis. However, its integration requires disciplinary knowledge, verification of its responses, and pedagogical guidance that promotes its critical and responsible use.

Downloads

Download data is not yet available.

Author Biographies

María del Pilar Enríquez Gómez , Universidad Veracruzana, Sistema de Enseñanza Abierta. Veracruz-México

Holds a PhD in Government and Public Administration, a Master’s Degree in Administration with a specialization in Finance, and a Bachelor’s Degree in Public Accounting and Auditing. She holds certifications from ANFECA, EXAVER, and in Competency Standards. Her professional career spans 34 years of experience in the professional field and 29 years in academia, with expertise in accounting, auditing, finance, and taxation.

She is a member of the National System of Researchers (Sistema Nacional de Investigadoras e Investigadores, SNII), at the Candidate level, and holds an ORCID record: https://orcid.org/0009-0004-8671-8108. She currently serves as a Full-Time Professor, Senior Level “C,” at both undergraduate and graduate levels within the Open Education System (Sistema de Enseñanza Abierta, SEA) of the Universidad Veracruzana. Her academic responsibilities include teaching, academic advising, thesis supervision and mentoring, research, and academic management.

Throughout her career, she has held several coordination positions, including Regional Academic Coordinator of the Open Education System in Veracruz, Regional Tutoring Coordinator, Tutoring Coordinator for the Accounting and Administration academic programs, Coordinator of the Accounting, Finance, and Taxation Academic Groups, and Coordinator of the Virtual Master’s Degree in Corporate Finance, of which she is also a member of the Basic Academic Faculty.

She has participated in the accreditation and evaluation of academic programs, the redesign of the Accounting curriculum, and the redesign of the Virtual Master’s Degree in Corporate Finance. She has also served on the Technical Council of the SEA Accounting program.

In the professional field, she has worked as an accountant, auditor, and partner in public accounting firms. She has also participated in the Executive Committee of the College of Public Accountants of the State of Veracruz, where she held positions including Financial Auditor, Treasurer, Recording Secretary, and Vice President of External Practice. She has also served as a District Electoral Counselor of the National Electoral Institute (INE) and currently serves as an Alternate Counselor of the Municipal Council for Planning and Development (COPLADEMUN) in Veracruz.

In academia, she participates in the Professional Teaching Development Program (PRODEP), both as a faculty member and as a member of evaluation committees, as well as in the Academic Staff Performance Incentive Program (PEDPA VI). She is a representative and member of the Consolidated Academic Body UVCA399 and participates in tutoring, comprehensive student development, and faculty training activities. These include serving as a facilitator for professional development courses within the Academic Faculty Training Program (PROFA) and as an instructor for Comprehensive Training Support Programs (PAFI).

Her experience in higher education also includes instructional design and the development of academic content for graduate programs delivered in virtual learning environments, as well as the organization of academic events at both undergraduate and graduate levels.

She has coordinated and co-authored book chapters and articles published in indexed journals. She is also a member of academic networks and organizations, including the Consortium of Mexican Universities (CUMex), the Association of Professors in Accounting and Administration of Mexico (APCAM), the Latin American Network for Studies in Administration and Business (RELAYN), the Ibero-American Network of Research Academies (REDIBAI), and the Latin American Internet Studies Network (RELDI). In addition, she participates in committees responsible for the development of institutional and academic development plans (PLADEA).

Her professional trajectory integrates extensive experience in accounting, finance, and taxation with teaching, research, academic management, and the development of human resources in higher education.

Elena Aguilar Canseco , Universidad Veracruzana, Sistema de Enseñanza Abierta. Veracruz-México

Full-Time Senior Professor, Level C, at the Open Education System (SEA) of the Universidad Veracruzana, Veracruz Region, with 22 years of service. She holds a Bachelor’s Degree in Public Accounting, a Master’s Degree in International Business, and a PhD in Legal, Administrative, and Educational Sciences. She has been awarded PRODEP recognition as a faculty member with a desirable profile and holds Level 6 in PEDPA. She is certified by EXAVER, ANFECA, and CONOCER.

She has served as a member of the Committee for the Redesign of the Accounting Undergraduate Program, the committee responsible for developing the SEA Development Plan (PLADEA), and the committee for the creation of the curriculum for the Master’s Degree in Corporate Finance (MFE). She has also served as a jury member for the Arte, Ciencia y Luz Award and as Coordinator of the CIEES Evaluation of the Accounting Academic Program.

She has expertise in content development and instructional design for virtual graduate programs, as well as in the design and delivery of Student Comprehensive Development Support Programs. She is a member of the Analysis, Evaluation, and Arbitration Committees of the Universidad Veracruzana Academic Staff Performance Incentive Program. She has also served as a Citizen Counselor of the Metropolitan Water Institute of the Municipality of Veracruz, organized self-funded diploma programs, and coordinated academic groups in the Accounting and Administration undergraduate programs.

Her academic activities include teaching, academic tutoring, thesis supervision, and academic advising at both undergraduate and graduate levels. She is a member of the Basic Academic Faculty of the Master’s Degree in Corporate Finance and an active member of the Consolidated Academic Body UVCA399.

She is a Candidate for membership in the National System of Researchers (SNII). She has served as an editor/compiler and peer reviewer and has authored and co-authored various research works published as book chapters and articles in indexed journals.

She is a member of the Consortium of Mexican Universities (CUMEX), the Association of Professors in Accounting and Administration of Mexico, A.C. (APCAM), the Latin American Network for Studies in Administration and Business (RELAYN), and the Ibero-American Network of Research Academies, A.C. (REDIBAI). She also has professional experience in accounting and administrative activities within construction companies.

Marisol Pérez Mugica , Universidad Veracruzana, Sistema de Enseñanza Abierta. Veracruz-México

Full-Time Professor at the Faculty of Accounting and Business, PhD Program in Legal, Administrative, and Educational Sciences. Member of the Consolidated Academic Body UV-CA 399, Challenges and Expectations of Organizations. Universidad Veracruzana, Veracruz, Mexico.

References

Bhullar, P. S., Joshi, M., & Chugh, R. (2024). ChatGPT in higher education—A synthesis of the literature and a future research agenda. Education and Information Technologies, 29(16), 21501–21522. https://doi.org/10.1007/s10639-024-12723-x

Crowther, G. J., Funk, M. D., Hennessey, K. M., & Lawrence, M. M. (2025). Frontier model chatbots can help instructors create, improve, and use learning objectives. Advances in Physiology Education, 49(1), 219–229. https://doi.org/10.1152/advan.00159.2024

Culebro Castillo, K., Garizurieta Bernabe, J., & Gazca Herrera, L. A. (2025). Estudio sobre la percepción del uso de la inteligencia artificial generativa en los procesos de aprendizaje en estudiantes de educación superior. RIDE Revista Iberoamericana para la Investigación y el Desarrollo Educativo, 16(31), Article e984. https://doi.org/10.23913/ride.v16i31.2661

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008

Habibi, A., Muhaimin, Danibao, B. K., Wibowo, Y. G., Wahyuni, S., & Octavia, A. (2023). ChatGPT in higher education learning: Acceptance and use. Computers and Education: Artificial Intelligence, 5, Article 100190. https://doi.org/10.1016/j.caeai.2023.100190

Hashmi, N., & Bal, A. S. (2024). Generative AI in higher education and beyond. Business Horizons, 67(5), 607–614. https://doi.org/10.1016/j.bushor.2024.05.005

Hernández González, M., Ramos Quiroz, J. M., Chávez Maciel, F. J., & Trejo Cázares, M. del C. (2024). Ventajas y riesgos de la inteligencia artificial generativa desde la percepción de los estudiantes de educación superior en México. European Public & Social Innovation Review, 9, 1–19. https://doi.org/10.31637/epsir-2024-495

Johnston, H., Wells, R. F., Shanks, E. M., Boey, T., & Parsons, B. N. (2024). Student perspectives on the use of generative artificial intelligence technologies in higher education. International Journal for Educational Integrity, 20, Article 2. https://doi.org/10.1007/s40979-024-00149-4

Moundridou, M., Matzakos, N. M., & Doukakis, S. (2024). Generative AI tools as educators’ assistants: Designing and implementing inquiry-based lesson plans. Computers and Education: Artificial Intelligence, 7, Article 100277. https://doi.org/10.1016/j.caeai.2024.100277

Nguyen, J. K. (2024). Human bias in AI models? Anchoring effects and mitigation strategies in large language models. Journal of Behavioral and Experimental Finance, 43, Article 100971. https://doi.org/10.1016/j.jbef.2024.100971

Xia, Q., Weng, X., Ouyang, F., Lin, T. J., & Chiu, T. K. F. (2024). A scoping review on how generative artificial intelligence transforms assessment in higher education. International Journal of Educational Technology in Higher Education, 21, Article 40. https://doi.org/10.1186/s41239-024-00468-z