Impacto da tecnologia em um escritório de contabilidade: Inovações trazidas pela contabilidade 4.0

Abstract

In recent decades, technological advances have transformed the work environment of accounting professionals, requiring constant adaptation to new digital tools. Despite the growing discussion around Accounting 4.0, there is still a limited number of empirical studies analyzing the concrete impacts of these technological innovations on the daily operations of small-sized accounting firms. Considering this context, the objective of this research is to analyze the impact of technology on an accounting firm, considering the innovations brought by Accounting 4.0 to the activities of professional accountants. To develop the study, a case study was conducted in an office operating in the accounting and tax sector since 2017, using participant observation, employee questionnaires, and an interview with the coordinator of the organization's accounting department as data collection methods. The main results indicate that, with the innovations introduced by Accounting 4.0, the implementation of technologies such as artificial intelligence, automation, and integrated systems has led to time savings in operational activities. This has allowed employees to focus on analytical tasks and client relationships. The key contributions of the study highlight the importance of these practices, not only for the analyzed firm but also for other accounting firms that may adopt them. It is concluded that process automation and the adoption of integrated systems at accounting firm studied have optimized accounting routines, increasing the accuracy of information and reducing operational errors.