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En este libro se recogen los trabajos aceptados para su presentación al V Congreso Internacional sobre Inteligencia Artificial y Tecnologías Emergentes en Contabilidad y Finanzas, celebrado en la Universidad de Huelva durante los días 2 y 3 de noviembre de 2000. Los trabajos muestran la importancia creciente de las tecnologías de la información y muy especialmente de Internet y las tecnologías inteligentes en el ámbito de la contabilidad y la administración de empresas.