Contabilidade na era digital : um estudo sobre o impacto da tecnologia nos escritórios contábeis de Passo Fundo

Abstract

With the advancement of technology, many changes and adaptations had to be made in the routines of accounting offices, mainly in the area of information technology. Within the past 20 years many innovations have been provided to improve the demands of offices. Currently, software has autonomy to carry out many processes that are increasingly automated. In this sense, this research aimed to understand the impact of technology within the offices of Passo Fundo in the last 20 years and what are the future prospects that accountants have for the accounting area, taking into account a possible automation of all accounting processes. To identify this information, a questionnaire applied to 5 accountants who belonged to accounting offices in Passo Fundo, with at least 10 years of existence, was used as a methodology. The questionnaire was built based on the theoretical framework, developed through materials that have a connection with the subject, and also with allusion to research carried out previously on the same topic. As a result, it was found that technology has been an ally of accounting and that the changes that have occurred have provided great benefits to Accounting Sciences, agility being the greatest of them. Still, the research showed that the biggest changes in accounting routines involving technology came from the Government and not from a software created by private initiative. Finally, the survey results also showed that accountants do not fear the future and believe in more opportunities to come due to the reduction of the manual process.