Transformação digital : a percepção dos profissionais de contabilidade

Abstract

Digital transformation through intelligent systems and technologies connected to data emerges in exponential quantity and speed as a facilitator for accurate and quality information. Technologies are being introduced in such a way as to rethink processes, knowledge, skills and attitudes of accounting professionals in view of the perception of digital transformation. As a result, this research aimed to verify the perception of accounting professionals about the digital transformation. As a methodological procedure, we opted for a qualitative approach through content analysis and descriptive quantitative. In the qualitative phase, the in-depth location was applied with representatives of the class, accounting entities and institutions related to the accounting area; and, for the collection of quantitative data, a survey was carried out with accountants registered in the Regional Accounting Councils of the states of Minas Gerais, Rio de Janeiro, São Paulo, Paraná and Rio Grande do Sul. The results indicated that digital transformation can contribute to the development of the accounting profession and associations, as technologies challenge the accountant and provoke new insights into essential skills, as a form of innovation, to monetize new businesses and create opportunities. In the research, the term digitization also emerged, in which the professional is aware of the benefits of adaptation and change in accounting process modeling. Furthermore, dilemmas were found, such as the reinvention of business models for self-employed professionals and small accounting firms, and the insecurity of aging professionals in face of TD. [resumo fornecido pelo autor