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Abstract(s)
Encontramo-nos no meio de uma enorme transformação digital. A tecnologia está incorporada na nossa vida diária e as organizações estão constantemente à procura de soluções tecnológicas mais eficientes e flexíveis. A contabilidade não é uma exceção. Os profissionais de contabilidade, as práticas e os processos contabilísticos terão de ser adaptados. Uma vez que interfere com as competências fundamentais dos profissionais de contabilidade, é relevante compreender como é que eles encaram as tecnologias emergentes na contabilidade.
Neste âmbito, esta investigação pretende analisar de que forma as tecnologias emergentes podem influenciar a profissão de contabilista. Neste sentido, foram definidas as seguintes questões de investigação: Os profissionais de contabilidade estão preparados para uma transformação digital? Como é que o trabalho do contabilista está a mudar com a transformação digital? Que vantagens podem trazer as tecnologias emergentes para a profissão? Quais as ameaças e desafios na adoção de tecnologias emergentes no futuro da profissão?
Para atingir este objetivo foi efetuado um estudo exploratório com abordagem qualitativa e quantitativa, recorrendo a entrevistas e questionário a contabilistas certificados. Foram realizadas sete entrevistas e recolhidos dados de 227 contabilistas através do questionário.
Após uma análise das entrevistas e dos dados do questionário, conclui-se que as tecnologias emergentes vão influenciar os profissionais de contabilidade e apesar de existirem limitações e desafios na adoção destas tecnologias os contabilistas terão de se adaptar. Os resultados também demonstraram as principais vantagens das tecnologias emergentes e se os contabilistas estão preparados para a transformação digital e qual o seu conhecimento sobre estas tecnologias.
We are in the midst of a huge digital transformation. Technology is embedded in our daily lives and organizations are constantly looking for more efficient and flexible technology solutions. Accounting is no exception. Accounting professionals and accounting practices and processes will have to be adapted. Since it interferes with the core competencies of accounting professionals, it is relevant to understand how they view emerging technologies in accounting. Within this framework, this research aims to analyze how emerging technologies may influence the future of the accounting profession. In this sense, the following research questions were defined: Are accounting professionals prepared for a digital transformation? How is the accountant's work changing with digital transformation? What advantages can emerging technologies bring to the future of the profession? What are the threats and challenges in adopting emerging technologies in the future of the profession? To achieve this goal, an exploratory study with qualitative and quantitative approach was carried out, using interviews and questionnaire to certified accountants. Seven interviews were conducted and data from 227 accountants were collected through the questionnaire. After an analysis of the interviews and questionnaire data, it is concluded that emerging technologies will influence accounting professionals and although there are limitations and challenges in adopting these technologies accountants will have to adapt. The results also showed the main advantages of emerging technologies and whether accountants are prepared for digital transformation and what their knowledge about these technologies is.
We are in the midst of a huge digital transformation. Technology is embedded in our daily lives and organizations are constantly looking for more efficient and flexible technology solutions. Accounting is no exception. Accounting professionals and accounting practices and processes will have to be adapted. Since it interferes with the core competencies of accounting professionals, it is relevant to understand how they view emerging technologies in accounting. Within this framework, this research aims to analyze how emerging technologies may influence the future of the accounting profession. In this sense, the following research questions were defined: Are accounting professionals prepared for a digital transformation? How is the accountant's work changing with digital transformation? What advantages can emerging technologies bring to the future of the profession? What are the threats and challenges in adopting emerging technologies in the future of the profession? To achieve this goal, an exploratory study with qualitative and quantitative approach was carried out, using interviews and questionnaire to certified accountants. Seven interviews were conducted and data from 227 accountants were collected through the questionnaire. After an analysis of the interviews and questionnaire data, it is concluded that emerging technologies will influence accounting professionals and although there are limitations and challenges in adopting these technologies accountants will have to adapt. The results also showed the main advantages of emerging technologies and whether accountants are prepared for digital transformation and what their knowledge about these technologies is.
Description
Keywords
Contabilidade Tecnologias emergentes Profissionais de contabilidade Transformação digital Accounting Emerging technologies Accounting professionals Digital transformation