Artificial intelligence and job performance: Evidence from digital transformation contexts

Authors

  • Freddy Ronald Quispe Yactayo Maestro en Administración de Negocios. Universidad Privada de Tacna, Facultad de Cs. Empresariales, Tacna-Perú https://orcid.org/0000-0002-6771-541X
  • Eloyna Lucia Peñaloza Arana Doctora en Administración y Ciencias Contables y Financieras. Universidad Privada de Tacna, Facultad de Cs. Empresariales, Tacna-Perú https://orcid.org/0000-0002-6816-869X
  • Rosa Mardely Roque Lanchipa Maestra en Contabilidad, Tributación y Auditoría. Universidad Privada de Tacna, Facultad de Cs. Empresariales, Tacna-Perú
  • Juana Carolina Pacheco Fernández Maestro en Contabilidad, Tributación y Auditoría. Universidad Privada de Tacna, Facultad de Cs. Empresariales, Tacna-Perú https://orcid.org/0000-0001-6331-8516

DOI:

https://doi.org/10.47796/ce.v14i02.1431

Keywords:

artificial intelligence, job performance, digital transformation, digital skills, labor productivity, professional adaptability

Abstract

The advancement of artificial intelligence has brought significant changes to the way professionals perform their activities within increasingly digitalized work environments. In this context, the present study aimed to determine the impact of artificial intelligence on job performance. The research was conducted using a quantitative approach, with a non-experimental, cross-sectional, and explanatory design. The sample consisted of 72 graduates from the Professional School of Accounting and Financial Sciences, selected through non-probability convenience sampling. Data collection was carried out using a structured questionnaire organized into dimensions related to both artificial intelligence and job performance, showing adequate levels of reliability. Statistical analysis was performed using Pearson correlation and simple linear regression through SPSS version 25. The findings revealed a positive and statistically significant relationship between both variables (r = 0.342; p = 0.003), indicating that greater integration of artificial intelligence tools is associated with higher levels of productivity, adaptability, and professional performance. Likewise, the regression model confirmed a significant impact of artificial intelligence on job performance (R² = 0.117). It is concluded that artificial intelligence is playing an increasingly relevant role in contemporary work dynamics, contributing to the strengthening of analytical, technical, and adaptive capabilities in digital transformation contexts.

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Published

2026-05-29