A utilização de tecnologias na contabilidade pela perspectiva da literatura nacional

Abstract

The advancement of Information Technology (IT) has provided significant changes in the scope of work within organizations, also affecting the accountant's routine. In this aspect, this study aims to analyze the use of technology in accounting from the perspective of the national literature. For this, through the Spell platform, a research was made for articles related to accounting and technology, searching in accounting journals with Qualis strata from A2 to B3 from CAPES between 2012 and 2021. To achieve this objective, this paper used a descriptive character regarding the objective, with a quantitative approach and bibliographic research procedures. The main contribution of the study is to trace a profile of evolution and trends for the use of technologies in accounting, following the dynamics of business and the globalized world in constant transformation. In the social sphere, the study can contribute, both to accounting education and to the accountant's own professional performance, by offering an overview of what can/should be learned in relation to technology and its application in accounting. The research results demonstrate agreement among the authors, that the technologies studied by each one contributes in some way to the optimization of work within the companies. Among the subjects of interest, there was a constancy related to the publications of SPED and blockchain themes. Also, it’s observed a concern to understand the determining factors for the implementation or acceptance of cloud computing tools, ERPs and the use of big data.