Contabilidade e tecnologia: Análise bibliográfica dos estudos publicados entre 2013 e 2022

Abstract

Accounting, over the years, has undergone several changes and adaptations to adapt to new business models and the needs demanded by them. Therefore, the innovation of accounting tools up to the so-called accounting 4.0 is strongly linked to information technology, using software that aims to automate accounting procedures and bring greater reliability to records. That said, the objective of the present study is to identify and quantify the research published containing the themes of accounting and technology in national accounting journals from 2013 to 2022. This article is classified as descriptive and with a qualitative and quantitative approach through bibliographical analysis, with data collection taking place through the analysis of national journals focused on the accounting area, which are classified, by Qualis Capes, in classifications from A1 to B2. This collection obtained a total of 23 articles published between 2013 and 2022, where the year 2017 had the highest number of publications. Of the 19 journals initially determined, only 9 (47.37%) presented research on the subject of accounting and technology. When analyzing the linked institutions, we found that the majority are public, with a greater concentration in the South-Southeast axis (85.71%). With regard to male and female researchers, we found a greater participation of males (64.86%) and focusing on the level of education of the participants, we see a greater participation of men and women doctors (58.11%).