Análise crítica sobre a evolução tecnológica na contabilidade e a necessidade de incluir conhecimentos da ciência de dados na grade curricular da graduação em contabilidade

Abstract

This study aimed to analyze the need to include knowledge of data science in the curriculum of accounting undergraduate programs, considering the constant technological advancements affecting this field of knowledge since the late 20th century. To this end, a survey was conducted using 24 statements that respondents were asked to agree or disagree with, to understand their perceptions regarding the importance attributed to information technology in the accounting profession and their satisfaction with the preparation provided by educational institutions. Responses were collected through a questionnaire created on the Google Forms platform and distributed using the snowball sampling technique. The survey was conducted in August 2024 and lasted for 57 days, reaching a total of 16 respondents. The respondents consist of professionals working in large companies located in the macro-region of the Triângulo Mineiro. The sample consisted of accounting professionals who graduated from educational institutions in the state of Minas Gerais. The collected data were analyzed from the perspective of descriptive statistics, particularly the distribution of relative frequency. The results allow us to conclude that accounting professionals consider technology to be of high importance for their profession and believe that knowledge of data science can reward them both financially and professionally. Despite considering themselves to have a high level of knowledge on the subject, the respondents expressed dissatisfaction with the preparation provided by educational institutions, indicating that they needed to adapt to the market autonomously before, during, or after graduation.