Evolução da contabilidade digital e seus desafios

Abstract

The objective of this study is to evaluate the acceptance and use of digital accounting by accountants and accounting offices in Brazil, by identifying the technologies used and the services offered. For this, exploratory research was developed, with a quantitative approach and a survey procedure, through the application of a questionnaire to the accounting offices, using the snow ball technique. With this study, it is expected to contribute both in the academic and practical scope, highlighting opportunities to bring together the contents learned at the university with the application in the labor market, in addition to demonstrating, to accounting offices, the stage of use of digital accounting and paths for the evolution of this service, based on the characteristics of each organization. It is observed, from the results obtained, that: i) the percentage of acceptance and use of digital media agrees with most of the respondents, in addition to recognizing the advantage of an accounting firm offering digital accounting services; ii) digital solutions facilitate and streamline office work; iii) technological resources, such as platforms, applications and software, have been used more frequently in offices. In view of the results, it is concluded that digital accounting is a trend, considering the post-pandemic scenario and access to increasingly advanced technological resources. However, it was found that the topic may still be unknown in some offices, and that there is much to be explored and applied.