O uso das mídias sociais na contabilidade: uma revisão sistemática da literatura

Abstract

The advancement of social media has promoted significant transformations in organizational practices, also reaching the field of accounting. This study aimed to identify, through a systematic literature review, how social media are being applied in different accounting contexts. The research followed the PRISMA protocol and included articles published between 2007 and 2025 in the Web of Science and SciELO databases, resulting in a final portfolio of 20 studies analyzed from bibliometric and qualitative perspectives. The results show that scientific production is predominantly focused on the use of social media for disseminating accounting and financial information, performance evaluation, building corporate reputation, and stakeholder relations. To a lesser extent, the studies address accounting marketing, education, and knowledge sharing. Among the main challenges identified are information governance, the reliability and quality of unstructured data, and the lack of consolidated metrics for measuring results. Regarding impacts, the findings point to effects on organizational performance, investor perception, and the repositioning of accounting professionals in digital environments. It can be concluded that social media are playing an increasingly important role in contemporary accounting, influencing the disclosure, interpretation, and use of financial information, as well as reshaping professional practices and decision-making processes in organizations.