Transformação digital na contabilidade: o papel do BPO financeiro para eficiência e competitividade de pequenas e médias empresas

Abstract

Digital transformation is closely related to the paradigm shift in business accounting. It is necessary to overcome the view that the accountant's work is reduced to the delivery of ancillary obligations. With the help of technology, he is not only able to carry out basic activities faster, but he is also able to serve his customers in other ways. For example, presenting strategic visions for companies’ decision-making. One of the biggest opportunities for accountants that confirm the importance of digital transformation is precisely financial BPO. The acronym represents the English term Business Process Outsourcing. In view of this context, the present study has the following research problem: How can digital transformation in accounting, through BPO Financeiro, be efficient and competitive for Small and Medium-sized companies? The research methodology adopted will be a review research, which aims to analyze and synthesize existing knowledge on the role of financial BPO as a digital transformation strategy in SME accounting. This approach allows obtaining a comprehensive and up- to-date understanding of the theme, through a critical and systematic review of the available literature. Given this context, the present research work has the general objective of investigating the role of financial BPO as a digital transformation strategy in the accounting of SMEs, through a review survey.