Copyright (c) 2026 Revista Científica Guacamaya
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University accounting education requires integrating digital tools without confusing operational speed with disciplinary understanding. This article analyzes evidence on Excel and generative artificial intelligence and proposes a teaching sequence centered on verification, traceability, and professional judgment. An exploratory documentary review with narrative synthesis contrasted a previous set of 42 documents with an expanded ERIC search conducted on September 23, 2026. The search retrieved 84 records; 41 were relevant, eight were already included, and 33 were added, yielding a corpus of 75 documents. The update relied on indexed abstracts and documented each selection decision. Excel makes procedures inspectable, although errors persist. The evidence distinguishes adoption, model performance, feedback quality, and student learning; these outcomes are not equivalent. The review informs VERA-IA (Vincular, Explorar, Resolver, Auditar, Interpretar y Argumentar; Connect, Explore, Solve, Audit, Interpret and Argue), accompanied by an individual check without generative AI or assistance from other people. Its contribution is conceptual and requires empirical validation. Supplementary records make the update auditable but do not reconstruct the original exploratory search.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
