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Publication
Contabilidade digital na Câmara Municipal de Vila do Conde
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| 1.63 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O avanço das tecnologias de informação na nova era digital tem tido um grande impacto na atividade humana e nas diversas áreas profissionais tornando-se cada vez mais evidente na nossa sociedade. Ao longo dos anos tem-se vindo a observar uma grande evolução da tecnologia na contabilidade pública. Estas transformações permitem a existência de um trabalho mais eficiente, eficaz e mais otimizado na contabilidade. São conhecidos vários métodos inteligentes e inovadores, tais como: big data, blockchain, inteligência artificial, cloud computing, entre outros.
A presente dissertação tem como objetivo principal analisar o impacto das tecnologias de informação na contabilidade da Câmara Municipal de Vila do Conde. Para isso, será realizado um estudo onde se procura identificar quais são os sistemas tecnológicos que utilizam nesta autarquia, analisar o impacto do Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP) e compreender as razões por trás da implementação de tecnologias inovadoras, estudando o processo de adaptação e implementação. Além disso, pretende-se explorar as vantagens e desafios associados à adoção dessas tecnologias. Desta forma, o método de investigação escolhido é de natureza qualitativa, recorrendo à realização de entrevistas e à análise documental, permitindo assim obter informações mais detalhadas e específicas acerca do tema em estudo.
Os resultados obtidos permitem concluir que, apesar de a Câmara Municipal já ter adotado sistemas como o ERP, há oportunidades para a introdução de tecnologias mais avançadas na contabilidade. Alguns fatores, como as restrições orçamentais e a resistência cultural à mudança, influenciam o ritmo de implementação tecnológica. Contudo, a análise documental mostra que a autarquia tem realizado avanços tecnológicos significativos noutras áreas, evidenciando um compromisso com a modernização dos serviços. Estas iniciativas destacam que, embora a área da contabilidade ainda não esteja tão evoluída tecnologicamente, a Câmara tem mostrado uma abordagem mais proativa noutros setores, apostando na digitalização dos serviços e na interação com o público. No futuro, será essencial adotar uma estratégia integrada que contemple tanto a modernização da contabilidade como o fortalecimento das iniciativas tecnológicas em desenvolvimento.
The advance of information technologies in the new digital age has had a major impact on human activity and various professional areas, becoming increasingly evident in our society. Over the years, we have seen a major evolution of technology in public accounting. These changes allow for more efficient, effective and optimised work in accounting. Various intelligent and innovative methods are known, such as big data, blockchain, artificial intelligence, cloud computing, among others. The main aim of this dissertation is to analyse the impact of information technologies on the accounting of the Municipal Council of Vila do Conde. To this end, a study will be carried out to identify which technological systems are used in this municipality, analyse the impact of the Accounting Standardisation System for Public Administrations (SNC-AP) and understand the reasons behind the implementation of innovative technologies, studying the process of adaptation and implementation. In addition, the aim is to explore the advantages and challenges associated with adopting these technologies. This way, the research method chosen is qualitative, using interviews and documentary analysis to obtain more detailed and specific information on the subject under study. The results obtained allow us to conclude that, although the town hall has already adopted systems such as ERP, there are opportunities to introduce more advanced accounting technologies. Some factors, such as budgetary restrictions and cultural resistance to change, influence the pace of technological implementation. However, the documentary analysis shows that the municipality has made significant technological advances in other areas, demonstrating a commitment to modernising services. These initiatives highlight that, although the accounting area is not yet as technologically advanced, the council has shown a more proactive approach in other sectors, focusing on the digitalisation of services and interaction with the public. In the future, it will be essential to adopt an integrated strategy that includes both modernising accounting and strengthening the technological initiatives under development.
The advance of information technologies in the new digital age has had a major impact on human activity and various professional areas, becoming increasingly evident in our society. Over the years, we have seen a major evolution of technology in public accounting. These changes allow for more efficient, effective and optimised work in accounting. Various intelligent and innovative methods are known, such as big data, blockchain, artificial intelligence, cloud computing, among others. The main aim of this dissertation is to analyse the impact of information technologies on the accounting of the Municipal Council of Vila do Conde. To this end, a study will be carried out to identify which technological systems are used in this municipality, analyse the impact of the Accounting Standardisation System for Public Administrations (SNC-AP) and understand the reasons behind the implementation of innovative technologies, studying the process of adaptation and implementation. In addition, the aim is to explore the advantages and challenges associated with adopting these technologies. This way, the research method chosen is qualitative, using interviews and documentary analysis to obtain more detailed and specific information on the subject under study. The results obtained allow us to conclude that, although the town hall has already adopted systems such as ERP, there are opportunities to introduce more advanced accounting technologies. Some factors, such as budgetary restrictions and cultural resistance to change, influence the pace of technological implementation. However, the documentary analysis shows that the municipality has made significant technological advances in other areas, demonstrating a commitment to modernising services. These initiatives highlight that, although the accounting area is not yet as technologically advanced, the council has shown a more proactive approach in other sectors, focusing on the digitalisation of services and interaction with the public. In the future, it will be essential to adopt an integrated strategy that includes both modernising accounting and strengthening the technological initiatives under development.
Description
Keywords
Contabilidade pública Era digital Tecnologias de informação Câmara Municipal de Vila do Conde Resistência cultural à mudança Public accounting Digital age Information technologies Municipal Council of Vila do Conde Cultural resistance to change