A tecnologia e a contabilidade: percepção de organizações contábeis em São Luís- MA

Abstract

One of the main trends in accounting is the use of software that allows professionals to carry out accounting tasks more efficiently, automating their tasks. The aim of this study is to analyse the contributions and obstacles to the use of accounting software in accounting organizations in the municipality of São Luís - MA. The methodology of this study is descriptive-exploratory in terms of its objectives, focusing on the subject/researcher/institution relationship. The theoretical framework is based on the conceptualization of the fourth industrial revolution, the importance of technologies and the future of accounting professionals, through contemporary authors such as Peres et al. (2012), Gabriel (2017) Staats e Macedo (2021) among others, who contribute to the development of the research. The data was collected through an interview with the director/owner of the office. The results show that the organizations studied have been using various accounting technology systems as management tools, which are indispensable in the activities carried out. The results show that the technological accounting systems favor the offices, bringing positive reflexes and good influences to the users of the accounting sphere, enabling a different view of the way accounting is done. Although there are different systems, it was found that acceptance and adherence to technology is inevitable and essential in order to optimize accounting routines and keep up with constant changes.