Digital accountant: competências e o papel do contabilista na era digital

• Autor(a) principal: Ferreira, Sofia da Silva
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/19183
• topic: Contabilista; Tecnologias de informação; Competências; Era digital; Accountant; Information technology; skills; Digital era; Contabilidade

Today’s society is the result of three industrual revolutions that resulted in a modern society, fully integrated with technologies, both for the simple everyday tasks and for the business context. Today, it is unthinkable to perform certain tasks without the use of technologies and its evolution is tending to be exponential. The fourth industrial revolution is now a giant advance and major changes are expected, especially in the business world. Given all this, Accounting is having a significant impact with the inclusion of information tecnologies. This new digital age, characterized by strong technological developments, from which technologies such as blockchain, cloud computing and artificial intelligence will emerge, imposes important operational changes on the profession. With this research we intend to identify which digital skills accountants need to develop in adapting to the new digital age. The technologies of the new digital age are so revolutionary that professionals now face a new paradigm and their position and performance in companies now face new challenges. Thus, we intend to understand what will be the role of the future "digital" accountant. In this sense, the methodological approach used is qualitative and exploratory and interviews were selected as a data collection technique, which allows obtaining information in a more direct and in-depth way about the phenomenon under study. The results obtained allow us to conclude that information and communication technologies have enormous advantages for the accountant in terms of improving the accessibility of information and operational efficiency. However, one of the biggest challenges identified is cybersecurity. With regard to skills, it was possible to conclude that it is necessary for the accountant to develop digital skills, but these alone will not be enough and soft skills will be the differentiating factor of their profile. In the future, the role of the accountant will involve the use of disruptive technologies as a complement to their activity and which will allow them to act as a strategic consultant, data analyst and direct help in management support.