Transformações digitais e os novos desafios da profissão contábil: oportunidade ou ameaça?

Abstract

After the turn of the millennium, the business environment has been challenging, many companies have had to move from the analogue world to the digital world, as keeping up with technological changes is not just a matter of modernization, it is a need for the market. In recent years, new market proposals have emerged, among them, digital companies. This situation meant that not only companies, but also professionals from different areas, needed to rethink the way they work, because business models and professional profiles have been taking risks of “extinction”. In the accounting scope, these changes generate relevant discussions, because in fact technology has optimized the routine of accounting offices, bringing efficiency and reducing costs, however, online accounting offices are already a reality and the prices offered are so low that they sound as much as disloyal. The objective of the present work is to identify how studies in the literature that deal with digital transformations in the accounting area are approached, in addition to the perception of students of the UFRN Accounting Sciences course regarding the impacts caused by these transformations, among them the valorization or devaluation of profession. As a methodology, we use quantitative and qualitative approaches, where in addition to searching the literature in the accounting area, we apply an online questionnaire for the purpose of analyze the perception of UFRN Accounting Sciences students regarding the impacts of the new era in the accounting scope. It was possible to conclude the Digital Transformations brought new challenges, as well as new opportunities, in this sense, this research provides contributions regarding the perspective of accounting performance for future professionals in the area, highlighting that so that such professional does not become obsolete in the market, he must follow the evolution of new technologies and adaptations that may be necessary.