Contabilidade e tecnologia: revisão de literatura acerca dos escritórios de contabilidade digital

Abstract

The present graduation essay has a general purpose to analyze scientific researches addressing digital accounting offices, from 2018 to 2022. To guide the general objective of this research work, below are the specific objectives: to evaluate how the professional accountant had his functions transformed throughout history and describe how the accountant is strategically positioned in accounting office’s today. The theme was chosen due to the increasing changes that have occurred on the Accounting field in recent years, due to globalization, market changes and the need for immediate information so that companies can take quick and effective actions. It was chosen also to be able to contribute on the subject, to add knowledge to students and professionals in the area in future studies. This research was developed as a quali-quantitative study, with a descriptive approach and with an exploratory character, characterized as a qualitative, theoretical research, of bibliographic review. Initially, a search was conducted in the databases Portal Periódico Capes/CNPq, Scientific Electronic Library Online/SciElo, Digital Library of Theses and Dissertations and Google Scholar, finding a total of 226 scientific articles. Three scientific articles from the CAPES/CNPq database, 2 scientific articles from the SciElo database, a master's thesis from the BDTD database and 7 scientific articles from the Google Scholar portal were selected to compose the integrative literature review. Regarding the objectives of the analyzed studies, the scientific articles were dedicated to identifying the main controllership instruments used in accounting offices, as well as the activities, skills and necessary training of an accountant today; development of valuation models and accounting methods, accounting technologies; identification of the main skills required of accountants to carry out their activities in offices; study of Management Accounting practices; analyzes of technologies in the labor market and in the daily lives of professionals and professors in the accounting area; analysis of improvements in the control of activities and services aimed at internal customers in the controllership sector; analysis of controllership tools regarding sales price formation and investigations with the use of Management Information Systems (MIS) by accountants. These digital accounting offices are relevant in the process of planning and setting goals and monitor them, formulating and applying corrective measures in necessary situations. Thus, it takes on a function beyond the operational activity, by helping the strategy and decision-making.