Contabilidade 4.0: os impactos das inovações tecnológicas na contabilidade

Abstract

The term Accounting 4.0 object of this study is directly linked to the term Industry 4.0, which in turn corresponds to a broad development of new technologies applied to the industry. This same movement that took place in Industry also caused several impacts on the productive process of Accounting, hence the origin of the term Accounting 4.0. In this sense, the present research seeks to answer the following question: What are the impacts of technological innovations in the accounting environment?. GOALS. The main objective of this study is to demonstrate the impacts of technological innovations in Accounting, and as specific objectives, to discuss the main technological devices applied to Accounting and their respective reflexes, as well as to know the profile of the accounting professional today and their perspectives for the Accounting of the Future. METHODOLOGY. The methodology applied in this research is classified as of a basic nature, with exploratory-descriptive objectives, and a qualitative-quantitative approach. Data were collected from bibliographic sources and field research using electronic questionnaires. RESULTS. The results found demonstrate that technological innovations transformed the Accounting environment, that the emergence of advanced systems connected to the internet revolutionized the accounting production process, thus increasing productivity, efficiency and competitiveness. Regarding the profile of the respondents, it is possible to verify that they have the technical capacity and experience necessary to develop their activities in accordance with the norms, that the profile of the respondents meets the needs of the market to provide quality accounting services. CONCLUSION. It is concluded that Technology and Accounting are intertwined; that technological advances have drastically changed the operation of Accounting, bringing several opportunities for improvement, making an environment more competitive and developed, but that points such as information security and technical support need to improve. At the same time, accounting professionals need to be constantly learning, seeking new knowledge capable of meeting the demands of the highly competitive, dynamic and digital market.