| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 681.77 KB | Adobe PDF |
Authors
Abstract(s)
A profissĂŁo de contabilista enfrenta atualmente exigĂȘncias tecnolĂłgicas sem
precedentes. A evolução tecnológica tem transformado progressivamente o papel do
contabilista e as suas metodologias de trabalho. Nesse contexto, levantam-se questÔes
sobre o futuro da profissão e sobre se inovaçÔes como sistemas integrados ERP, Robotic
Process Automation (RPA) e InteligĂȘncia Artificial (IA) poderĂŁo vir a substituir
contabilistas certificados e técnicos de contas nas tarefas rotineiras de menor valor
acrescentado. O principal objetivo deste trabalho é analisar o impacto das inovaçÔes
tecnolĂłgicas nas prĂĄticas e funçÔes contabilĂsticas, com base na perspetiva de
profissionais certificados sobre estas transformaçÔes e o futuro da profissão num cenårio
de avanço tecnológico. Os resultados indicam que a adoção de sistemas ERP avançados
e ferramentas como RPA e IA tem alterado significativamente os processos de trabalho
dos contabilistas. Os contabilistas passaram a dedicar-se a atividades de supervisĂŁo e
controlo dos processos automatizados, bem como à validação dos resultados gerados
pelas novas ferramentas, assumindo um papel analĂtico de maior valor acrescentado. Do
ponto de vista académico, este trabalho contribui para preencher uma lacuna na literatura,
analisando empiricamente a perspetiva dos profissionais acerca da evolução da profissão
contabilĂstica com o progresso tecnolĂłgico. Em particular, o estudo valida e complementa
previsÔes teóricas sobre a evolução profissional, ao confrontar essas previsÔes com
evidĂȘncias empĂricas.
Currently, the accounting profession faces increasing demands for technological innovation. Over the years, digital transformation has changed accountantsâ role and how they operate. With the evolution of technology, there is concern about what the future holds for these professionals and whether such innovations will completely replace certified accountants and accounting technicians in routine, time-consuming, low-valueadded tasks. In this context, it is necessary to understand how the implementation of these technologies changes the accounting profession and the work of accountants. This dissertation aims to analyse the impact of technological innovations on accountantsâ practices and functions by studying these professionalsâ perceptions of these transformations and the future of their profession amid technological advancement. The results suggest that the use of more advanced Enterprise Resource Planning (ERP) systems, combined with tools such as Robotic Process Automation (RPA) and artificial intelligence (AI), has significantly altered accountantsâ practices and functions, as these professionals have taken on different types of tasks such as automating and controlling robots, validating the work performed by them, and taking on a more critical analytical role. This dissertation contributes to a deeper understanding of the impact of technological progress â including ERP systems, Blockchain and AI â on the accounting profession. From an academic perspective, it addresses a gap in the literature by empirically analysing professionalsâ perceptions, allowing theoretical predictions about the evolution of the profession to be validated, complemented or challenged.
Currently, the accounting profession faces increasing demands for technological innovation. Over the years, digital transformation has changed accountantsâ role and how they operate. With the evolution of technology, there is concern about what the future holds for these professionals and whether such innovations will completely replace certified accountants and accounting technicians in routine, time-consuming, low-valueadded tasks. In this context, it is necessary to understand how the implementation of these technologies changes the accounting profession and the work of accountants. This dissertation aims to analyse the impact of technological innovations on accountantsâ practices and functions by studying these professionalsâ perceptions of these transformations and the future of their profession amid technological advancement. The results suggest that the use of more advanced Enterprise Resource Planning (ERP) systems, combined with tools such as Robotic Process Automation (RPA) and artificial intelligence (AI), has significantly altered accountantsâ practices and functions, as these professionals have taken on different types of tasks such as automating and controlling robots, validating the work performed by them, and taking on a more critical analytical role. This dissertation contributes to a deeper understanding of the impact of technological progress â including ERP systems, Blockchain and AI â on the accounting profession. From an academic perspective, it addresses a gap in the literature by empirically analysing professionalsâ perceptions, allowing theoretical predictions about the evolution of the profession to be validated, complemented or challenged.
Description
Keywords
RPA Sistemas ERP Papel do contabilista InteligĂȘncia artificial ERP Systems Role of the Accountant Artificial Intelligence