Análise sobre os conflitos de interesses na implantação de novas tecnologias em ambientes contábeis organizacionais à luz da teoria da agência

Abstract

The increasing rise of technology and the adoption of technologies in organizations has led to significant changes in accounting processes and in how managers and professionals relate to work. In this context, this theoretical essay aims to analyze the potential of Agency Theory to explain the conflicts of interest that may arise in the adoption of new technologies in organizational environments. The research was developed focusing on the accounting area through a literature review of studies on Agency Theory, Digital Transformation, and the acceptance of technologies. The results indicate that conflicts of interest arise mainly from the divergence of interests and perceptions between managers, employees, owners, and the Human Resources sector, as well as the informational asymmetry present in these relationships. Based on the theoretical essay and the insights proposed in this work, it is noticeable that resistance to technological adoption, pressure for short-term results, and disagreements regarding the recognition of technology expenses can be understood as manifestations of possible agency conflicts. It is concluded that Agency Theory has the potential to interpret these conflicts, contributing to the understanding of organizational dynamics in the face of digital transformation, with an emphasis on the accounting area. The study shows that Agency Theory can be adopted to understand potential conflicts of interest arising from the Digital Transformation of accounting in the organizational environment and to assist in the analysis of the management of these conflicts, reinforcing the importance of governance practices, transparent communication, and change management.