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Abstract(s)
A prĂĄtica contabilĂstica, em sintonia com a evolução humana, tem sido
profundamente impactada por transformaçÔes, sendo a inovação tecnológica e a
inteligĂȘncia artificial pilares cruciais dessa evolução. A presença da inteligĂȘncia artificial
em todas as esferas, inclusive a contabilidade, tem impulsionado uma revolução em
processos e procedimentos contabilĂsticos, tornando-os mais eficazes e ĂĄgeis. A
capacidade da inteligĂȘncia artificial de executar tarefas anteriormente restritas a humanos
desafia os contabilistas a redefinirem os seus papéis na profissão.
Este estudo visa analisar os sistemas tecnolĂłgicos e de inteligĂȘncia artificial
adotados por empresas e explorar a adaptação dos contabilistas a este novo paradigma
profissional. A pesquisa abrange uma anĂĄlise conceitual da inteligĂȘncia artificial, o trajeto
evolutivo da contabilidade até a incorporação destas tecnologias, além das vantagens e
desafios decorrentes da sua implementação no campo contabilĂstico. As perspetivas
futuras da profissão também são consideradas.
A pesquisa Ă© fundamentada num estudo empĂrico conduzido com empresas
portuguesas por meio de questionĂĄrios de carĂĄter quantitativo. Os resultados evidenciam
a tendĂȘncia de adaptação Ă inteligĂȘncia artificial, indicando que os contabilistas estĂŁo
preparados para um ambiente profissional em constante evolução. Neste contexto, hå uma
clara ĂȘnfase no desenvolvimento de habilidades analĂticas, de gestĂŁo e informĂĄticas,
visando agregar valor às organizaçÔes.
Portanto, esta dissertação nĂŁo somente reĂșne uma revisĂŁo abrangente da literatura
relevante, mas tambĂ©m contribui com um estudo empĂrico que enriquece a compreensĂŁo
do tema, particularmente no contexto portuguĂȘs. Este trabalho destaca a iminente
transformação da contabilidade impulsionada pela inteligĂȘncia artificial, traçando um
caminho onde a cooperação entre tecnologia e habilidades humanas é a chave para a
excelĂȘncia profissional no cenĂĄrio tecnolĂłgico em constante evolução.
Accounting practice, in line with human evolution, has been profoundly impacted by transformations, with technological innovation and artificial intelligence being crucial pillars of this evolution. The presence of artificial intelligence in all spheres, including accounting, has driven a revolution in accounting processes and procedures, making them more effective and agile. Artificial intelligence's ability to perform tasks previously restricted to humans is challenging accountants to redefine their roles in the profession. This study aims to analyze the technological and artificial intelligence systems adopted by companies and explore the adaptation of accountants to this new professional paradigm. The research covers a conceptual analysis of artificial intelligence, the evolutionary path of accounting until the incorporation of these technologies, and the advantages and challenges arising from their implementation in the accounting field. The future prospects of the profession are also considered. The research is based on an empirical study conducted with Portuguese companies using quantitative and qualitative questionnaires. The results show a tendency to adapt to artificial intelligence, indicating that accountants are prepared for a constantly evolving professional environment. In this context, there is a clear emphasis on developing analytical, management, and computer skills in order to add value to organizations. Therefore, this dissertation not only brings together a comprehensive review of the relevant literature but also contributes an empirical study that enriches understanding of the topic, particularly in the Portuguese context. This work highlights the imminent transformation of accounting driven by artificial intelligence, charting a path where cooperation between technology and human skills is the key to professional excellence in the ever-evolving technological landscape.
Accounting practice, in line with human evolution, has been profoundly impacted by transformations, with technological innovation and artificial intelligence being crucial pillars of this evolution. The presence of artificial intelligence in all spheres, including accounting, has driven a revolution in accounting processes and procedures, making them more effective and agile. Artificial intelligence's ability to perform tasks previously restricted to humans is challenging accountants to redefine their roles in the profession. This study aims to analyze the technological and artificial intelligence systems adopted by companies and explore the adaptation of accountants to this new professional paradigm. The research covers a conceptual analysis of artificial intelligence, the evolutionary path of accounting until the incorporation of these technologies, and the advantages and challenges arising from their implementation in the accounting field. The future prospects of the profession are also considered. The research is based on an empirical study conducted with Portuguese companies using quantitative and qualitative questionnaires. The results show a tendency to adapt to artificial intelligence, indicating that accountants are prepared for a constantly evolving professional environment. In this context, there is a clear emphasis on developing analytical, management, and computer skills in order to add value to organizations. Therefore, this dissertation not only brings together a comprehensive review of the relevant literature but also contributes an empirical study that enriches understanding of the topic, particularly in the Portuguese context. This work highlights the imminent transformation of accounting driven by artificial intelligence, charting a path where cooperation between technology and human skills is the key to professional excellence in the ever-evolving technological landscape.
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Keywords
Contabilidade InteligĂȘncia artificial Enterprise resource planning Blockchain ChatGPT Accounting Artificial intelligence Enterprise resource planning