Inteligência Artificial na Contabilidade em Organizações Públicas: Potencialidades e Desafios

• Autor(a) principal: Lopes, Roberta da Silva
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8054
• topic: Fourth Industrial Revolution; Artificial Intelligence; Accounting; Quarta revolução Industrial; Inteligência Artificial; Contabilidade; Contabilidade - Brasil; Inteligência Artificial; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This study aims to analyze the challenges and potentialities brought about by the application of Artificial Intelligence in accounting in public companies. The methodology adopted is exploratory and qualitative research. For the data collection, an interview was used with a semi-structured script. In addition, for analysis of the data, the technique used was content analysis. In addition, studies indicate that developing a holistic view of the accounting environment, structuring and organizing the accounting procedures by professionals from different areas, and ensuring greater agility in the data conversion cycle to the business outcome are some of the challenges present with the use of new technologies, especially robotics and Artificial Intelligence. However, it is necessary to add the multiple possibilities, among others, to refine the quality of accounting activities, to avoid fraud, to guarante minimum compliance with rules, to identify accounting standards, to monitor public spending and to guarantee transparency. Therefore, in this new context, the results point to transformations not only in accounting activities, but also in professional demands. As a conclusion, it can be inferred that society to attain possible benefits arising from the fourth industrial revolution that started in year 2000, a joint effort by society, by public or private companies, and academies are necessary in order to enable professionals. Besides that, it is important that sharing the data be used by professional, to discuss its applications be awaring of the importance of consistent process to lead the expansion of all systems to incorporate Artificial intelligence.