The Accounting in the Digital Age: technological prospection for trend analysis

• Autor(a) principal: Lima, Edilson Ponciano de
• Data de Publicação: 2019
• Outros Autores: Matos, Erivaldo Oliveira de, Gomes, Vinícius José Ferro, Santos, João Paulo Lima, Silva, Danielle Clara Santana da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Cadernos de Prospecção (Online)
• Texto Completo: https://periodicos.ufba.br/index.php/nit/article/view/33062
• topic: Contabilidade; Inteligência Artificial; Fintechs.; Accounting; Artificial Intelligence; Fintechs.

This prospective work seeks to systematically investigate the technological developments of topics that are trends in the accounting and financial universe. The information presented through patent search focuses on demonstrating the evolution of patent family filings by year of publication, patent families by country of protection, the main market players from the list of major filers and the areas of domain of the researched technologies. The research was carried out by crossing the technological themes related to accounting by the terms “accounting” and “accountancy” researched at the Questel-Orbit® intelligence system. The research obtained the following results by researched areas: Data Analytics, Blockchain, Internet of things, audit/taxation and, finally, the use of artificial intelligence. The results were compared, analyzed and debated from the perspective of their impacts on the accounting area.