Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE

Detalhes bibliográficos
Autor(a) principal: Albuquerque Filho, Antonio Rodrigues
Data de Publicação: 2022
Outros Autores: Borges, Fábio Roberto de Sá, Silva, Muniz Ferreira da, Araújo, Danielly Lima
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/21589
Resumo: The general objective of the study was to identify the benefits and difficulties of the digital age in the perception of accounting professionals in Fortaleza / CE. To this end, a quantitative survey was applied that used data collected through a survey applied to 124 accounting professionals. Thus, in the data analysis, descriptive statistics, exploratory factor analysis (EFA) and Kruskal-Wallis mean test were applied. The results signaled that, among the benefits provided by the digitalization of the accounting area, the most highlighted by the professionals was the promotion of greater consistency and reliability in the issuance of bookkeeping, while the most pointed difficulties were the lack of data or incomplete data. Thus, it stands out that, as accounting professionals recognize the advances brought by digitalization, there is still much to be done in terms of simplifying and improving systems, routines, including their own technical capacity.
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spelling Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CEBeneficios y dificultades de la era digital: una percepción de los profesionales de contabilidad de Fortaleza/CEBenefícios e dificuldades da era digital: uma percepção dos profissionais de contabilidade de Fortaleza/CEbenefíciosdificuldadeera digitalteste de média de Kruskal-Wallisprofissional contábilpercepção dos profissionais de contabilidadebenefits and difficultyaccounting professionalsdigital ageperception of accounting professionalsaccounting professionalKruskal-Wallis mean testbeneficiosdificultadera digitalpercepción de los profesionales de la contabilidadprofesional contableprueba de la media de Kruskal-WallisThe general objective of the study was to identify the benefits and difficulties of the digital age in the perception of accounting professionals in Fortaleza / CE. To this end, a quantitative survey was applied that used data collected through a survey applied to 124 accounting professionals. Thus, in the data analysis, descriptive statistics, exploratory factor analysis (EFA) and Kruskal-Wallis mean test were applied. The results signaled that, among the benefits provided by the digitalization of the accounting area, the most highlighted by the professionals was the promotion of greater consistency and reliability in the issuance of bookkeeping, while the most pointed difficulties were the lack of data or incomplete data. Thus, it stands out that, as accounting professionals recognize the advances brought by digitalization, there is still much to be done in terms of simplifying and improving systems, routines, including their own technical capacity.El estudio tuvo como objetivo general identificar los beneficios y dificultades de la era digital en la percepción de los profesionales de contabilidad de Fortaleza/CE. Para ello, se aplicó una investigación cuantitativa utilizando datos recolectados a través de una encuesta aplicada a 124 profesionales contables. De esta forma, en el análisis de los datos se aplicaron estadísticas descriptivas, análisis factorial exploratorio (AFE) y prueba de media de Kruskal-Valis. Los resultados señalaron que, entre los beneficios proporcionados por la digitalización del área contable, el más destacado por los profesionales fue la promoción de mayor consistencia y confiabilidad en la emisión de contabilidad, mientras que la dificultad más señalada fue la falta de datos o datos incompletos. Así, se destaca que, a medida que los profesionales de contabilidad reconocen los avances traídos por la digitalización, todavía hay mucho que avanzar en términos de simplificación y perfeccionamiento de los sistemas, rutinas, incluso en su propia capacidad técnica.O estudo teve como objetivo geral identificar os benefícios e dificuldades da era digital na percepção dos profissionais de contabilidade de Fortaleza/CE. Para tal, aplicou-se uma pesquisa quantitativa que se utilizou de dados coletados por meio de um levantamento aplicado a 124 profissionais de contabilidade. Dessa forma, na análise dos dados aplicou-se estatísticas descritivas, análise fatorial exploratória (AFE) e teste de média de Kruskal-Wallis. Os resultados sinalizaram que, dentre os benefícios proporcionados pela digitalização da área contábil, o mais destacado pelos profissionais foi a promoção de maior consistência e confiabilidade na emissão de escrituração, ao passo que a dificuldades mais apontada foi a falta de dados ou dados incompletos. Assim, destaca-se que, à medida que os profissionais de contabilidade reconhecem os avanços trazidos pela digitalização, ainda há muito o que avançar em termos de simplificação e aperfeiçoamento dos sistemas, rotinas, inclusive na sua própria capacidade técnica.Universidade do Estado de Santa Catarina — UDESC2022-06-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/2158910.5965/2316419011202022030Revista Brasileira de Contabilidade e Gestão; Vol. 11 No. 20 (2022); 030-045Revista Brasileira de Contabilidade e Gestão; Vol. 11 Núm. 20 (2022); 030-045Revista Brasileira de Contabilidade e Gestão; v. 11 n. 20 (2022); 030-0452764-747110.5965/2764747111202022reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporenghttps://www.revistas.udesc.br/index.php/reavi/article/view/21589/14512https://www.revistas.udesc.br/index.php/reavi/article/view/21589/14513Copyright (c) 2022 Antonio Rodrigues Albuquerque Filho, Fábio Roberto de Sá Borges, Muniz Ferreira da Silva , Danielly Lima Araújohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessAlbuquerque Filho, Antonio RodriguesBorges, Fábio Roberto de SáSilva, Muniz Ferreira daAraújo, Danielly Lima2024-02-29T14:28:44Zoai::article/21589Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2024-02-29T14:28:44Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE
Beneficios y dificultades de la era digital: una percepción de los profesionales de contabilidad de Fortaleza/CE
Benefícios e dificuldades da era digital: uma percepção dos profissionais de contabilidade de Fortaleza/CE
title Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE
spellingShingle Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE
Albuquerque Filho, Antonio Rodrigues
benefícios
dificuldade
era digital
teste de média de Kruskal-Wallis
profissional contábil
percepção dos profissionais de contabilidade
benefits and difficulty
accounting professionals
digital age
perception of accounting professionals
accounting professional
Kruskal-Wallis mean test
beneficios
dificultad
era digital
percepción de los profesionales de la contabilidad
profesional contable
prueba de la media de Kruskal-Wallis
title_short Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE
title_full Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE
title_fullStr Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE
title_full_unstemmed Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE
title_sort Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE
author Albuquerque Filho, Antonio Rodrigues
author_facet Albuquerque Filho, Antonio Rodrigues
Borges, Fábio Roberto de Sá
Silva, Muniz Ferreira da
Araújo, Danielly Lima
author_role author
author2 Borges, Fábio Roberto de Sá
Silva, Muniz Ferreira da
Araújo, Danielly Lima
author2_role author
author
author
dc.contributor.author.fl_str_mv Albuquerque Filho, Antonio Rodrigues
Borges, Fábio Roberto de Sá
Silva, Muniz Ferreira da
Araújo, Danielly Lima
dc.subject.por.fl_str_mv benefícios
dificuldade
era digital
teste de média de Kruskal-Wallis
profissional contábil
percepção dos profissionais de contabilidade
benefits and difficulty
accounting professionals
digital age
perception of accounting professionals
accounting professional
Kruskal-Wallis mean test
beneficios
dificultad
era digital
percepción de los profesionales de la contabilidad
profesional contable
prueba de la media de Kruskal-Wallis
topic benefícios
dificuldade
era digital
teste de média de Kruskal-Wallis
profissional contábil
percepção dos profissionais de contabilidade
benefits and difficulty
accounting professionals
digital age
perception of accounting professionals
accounting professional
Kruskal-Wallis mean test
beneficios
dificultad
era digital
percepción de los profesionales de la contabilidad
profesional contable
prueba de la media de Kruskal-Wallis
description The general objective of the study was to identify the benefits and difficulties of the digital age in the perception of accounting professionals in Fortaleza / CE. To this end, a quantitative survey was applied that used data collected through a survey applied to 124 accounting professionals. Thus, in the data analysis, descriptive statistics, exploratory factor analysis (EFA) and Kruskal-Wallis mean test were applied. The results signaled that, among the benefits provided by the digitalization of the accounting area, the most highlighted by the professionals was the promotion of greater consistency and reliability in the issuance of bookkeeping, while the most pointed difficulties were the lack of data or incomplete data. Thus, it stands out that, as accounting professionals recognize the advances brought by digitalization, there is still much to be done in terms of simplifying and improving systems, routines, including their own technical capacity.
publishDate 2022
dc.date.none.fl_str_mv 2022-06-29
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/21589
10.5965/2316419011202022030
url https://www.revistas.udesc.br/index.php/reavi/article/view/21589
identifier_str_mv 10.5965/2316419011202022030
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/21589/14512
https://www.revistas.udesc.br/index.php/reavi/article/view/21589/14513
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 11 No. 20 (2022); 030-045
Revista Brasileira de Contabilidade e Gestão; Vol. 11 Núm. 20 (2022); 030-045
Revista Brasileira de Contabilidade e Gestão; v. 11 n. 20 (2022); 030-045
2764-7471
10.5965/2764747111202022
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
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