Os impactos da evolução tecnológica no exercício da profissão contábil: um estudo com contadores do munícipio de Uberlândia

Abstract

Technological evolution caused significant changes in the practice of the accounting profession, especially after the institution of the Public Digital Bookkeeping System (SPED), both in the need to restructure equipment and software and in the way accountants relate to their customers. Due to the institution of SPED, it was possible to observe a series of events that can be characterized as key variables of the phenomenon of technological evolution in the exercise of the accounting profession. This research aimed to evaluate how accountants perceive the impacts of technological evolution, based on its key variables, on the practice of the accounting profession. Therefore, a theoretical foundation was carried out and a data collection instrument was proposed based on the key variables of the phenomenon as a whole identified in the theoretical research. The instrument was applied to a group of accountants who made themselves available to answer it, characterizing the sample as non-probabilistic. After analyzing the perceptions of these accountants, the possibility of the age group and length of professional experience having influenced their perceptions was raised. Thus, a new application of the instrument was performed in another group of accountants who had a lower age group and professional experience than those identified for the first group. The analysis of the collected data identified indications of a possible normative-mandatory bias on the part of these accountants in relation to the exercise of the profession; and the possibility was identified that accountants with a higher age group and time of professional experience present perceptions about the technological evolution different from accountants with a lower time of experience and age group.