Transformação digital na contabilidade: um estudo em uma empresa de distribuição de peças.

Abstract

Given the constant evolution of society, especially technological, accounting is undergoing a digital transformation in order to automate processes, minimize errors, and manage and control companies' routines and finances in real time. In this regard, one of the tools to assist in this process is an Integrated Business Management System (ERP), a management system developed to centralize company management and make management and operation routines more organized, agile, and efficient. This study focuses on the successful implementation of an ERP in a company that distributes parts for refrigeration and washing machines, with the general objective of describing the impacts of implementing this ERP on the accounting of said organization. To this end, a questionnaire was administered to the accountant and two other users from the company's accounting sector, through which it was found that accounting had significant changes with the implementation, such as the integration of the accounting module with other sectors, standardization of the sector's and company's internal processes, optimization of resources and greater transparency in the accounting information received and issued by accounting. Thus, it was concluded that, despite the resistance to the use and implementation of ERP by users, the impacts that occurred in accounting with the implementation of ERP were positive and of great relevance for accounting, facilitating access to information, allowing the integration of information and sectors, in addition to emphasizing the accountant as a manager of accounting information, which provides the basis for decisionmaking processes.