New technologies : threats vs. opportunities for the accounting profession
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Institucional da UFPE |
Texto Completo: | https://repositorio.ufpe.br/handle/123456789/38971 |
Resumo: | The present research was inspired by Farrar’s white paper: Re-inventing finance for a digital world. (CGMA, 2019) which was a global research with more than 5,500 finance professionals from over 2,000 organizations in over 150 countries. Focusing on Brazilian accountants, the objective of this research was to measure if new technologies were generally perceived to be a threat or an opportunity. Moreover, the aim was to examine if technology readiness, business partner roles, career adaptability, and age had significant correlations with the sense of opportunity and threat. Through Google docs and using personal contacts and Linkedin connections a questionnaire was conducted with 473 respondents. The findings indicated that the Brazilian accountants’ knowledge about new technologies was above 56% and their sense of new technologies being critical to transform organizations was above 29%. However, when we examined the accountants’ usage of a range of new technologies such as cloud computing, process robotics, visualization, advanced analytics cognitive computing, in-memory computing and blockchain, we found that usage was limited. Specifically, only cloud computing was used by more than 13% of the accountants surveyed. Also, as predicted, technology readiness, and career adaptability were significantly positively correlated with the sense of opportunity, and significantly negatively correlated with the sense of job insecurity, while business partner was only significantly correlated (positively) with opportunity, and age was only significantly correlated (positively) with the sense of stress. In sum, Brazilian accountants still have a way to go before being considered integrated with the new technological reality. |
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RABELO, Leylianne Malaquiashttp://lattes.cnpq.br/5549714763845585http://lattes.cnpq.br/0634283724256002http://lattes.cnpq.br/3550575542070145WANDERLEY, Cláudio de AraújoHORTON, Katherine Elizabeth2021-01-06T18:43:32Z2021-01-06T18:43:32Z2020-02-17RABELO, Leylianne Malaquias. New technologies: threats vs. opportunities for the accounting profession. 2020. Dissertação (Mestrado em Ciências Contábeis) – Universidade Federal de Pernambuco, Recife, 2020.https://repositorio.ufpe.br/handle/123456789/38971The present research was inspired by Farrar’s white paper: Re-inventing finance for a digital world. (CGMA, 2019) which was a global research with more than 5,500 finance professionals from over 2,000 organizations in over 150 countries. Focusing on Brazilian accountants, the objective of this research was to measure if new technologies were generally perceived to be a threat or an opportunity. Moreover, the aim was to examine if technology readiness, business partner roles, career adaptability, and age had significant correlations with the sense of opportunity and threat. Through Google docs and using personal contacts and Linkedin connections a questionnaire was conducted with 473 respondents. The findings indicated that the Brazilian accountants’ knowledge about new technologies was above 56% and their sense of new technologies being critical to transform organizations was above 29%. However, when we examined the accountants’ usage of a range of new technologies such as cloud computing, process robotics, visualization, advanced analytics cognitive computing, in-memory computing and blockchain, we found that usage was limited. Specifically, only cloud computing was used by more than 13% of the accountants surveyed. Also, as predicted, technology readiness, and career adaptability were significantly positively correlated with the sense of opportunity, and significantly negatively correlated with the sense of job insecurity, while business partner was only significantly correlated (positively) with opportunity, and age was only significantly correlated (positively) with the sense of stress. In sum, Brazilian accountants still have a way to go before being considered integrated with the new technological reality.CAPESA presente pesquisa foi inspirada pelo artigo técnico de Farrar: Re-inventing finance for a digital world. (CGMA, 2019) que foi uma pesquisa global com mais de 5,500 profissionais de finanças de mais de 2.000 organizações em mais de 150 países. Focando nos contadores brasileiros, o objetivo dessa pesquisa foi de mensurar se novas tecnologias são geralmente percebidas como ameaças ou oportunidades. Além disso, o objetivo foi examinar se prontidão à tecnologia, a função de parceiro de negócios, adaptabilidade de carreira e idade têm correlação significante com os sensos de oportunidade e ameaça. Através do Google doc e utilizando contatos pessoais e conexões do Linkedin, foi realizada uma pesquisa com 473 respondentes. Os achados indicaram que o conhecimento dos contadores brasileiros a respeito das novas tecnologias é acima de 56%, e que a sensação deles que as novas tecnologias serão críticas para transformar as organizações é acima de 29%. Entretanto, quando examinamos a utilização dos contadores de um roll de tecnologias, tais como computação em nuvem, robótica de processos, visualização, análise avançadas, computação cognitiva, computação em memória e blockchain, apenas computação em nuvem era utilizada por mais de 13% dos contadores pesquisados. Também, como previsto, prontidão à tecnologia e adaptabilidade de carreira foram positivamente significantes para o senso de oportunidade e negativamente significante para o senso de insegurança do trabalho, enquanto parceiro de negócios apenas teve correlação (positiva) com oportunidade e idade apenas teve correlação (positiva) com senso de ameaça percebida. Em suma, contadores brasileiros ainda têm um caminho a seguir antes de serem considerados integrados à nova realidade tecnológica.engUniversidade Federal de PernambucoPrograma de Pos Graduacao em Ciencias ContabeisUFPEBrasilAttribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/info:eu-repo/semantics/embargoedAccessNew techonologyThreatsOpportunitiesNew technologies : threats vs. opportunities for the accounting professioninfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesismestradoreponame:Repositório Institucional da UFPEinstname:Universidade Federal de Pernambuco (UFPE)instacron:UFPEORIGINALDISSERTAÇÃO Leylianne Malaquias Rabelo.pdfDISSERTAÇÃO Leylianne Malaquias Rabelo.pdfapplication/pdf1602589https://repositorio.ufpe.br/bitstream/123456789/38971/1/DISSERTA%c3%87%c3%83O%20Leylianne%20Malaquias%20Rabelo.pdfc270af6b33efcadc66fac494b254546aMD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8811https://repositorio.ufpe.br/bitstream/123456789/38971/2/license_rdfe39d27027a6cc9cb039ad269a5db8e34MD52LICENSElicense.txtlicense.txttext/plain; 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dc.title.pt_BR.fl_str_mv |
New technologies : threats vs. opportunities for the accounting profession |
title |
New technologies : threats vs. opportunities for the accounting profession |
spellingShingle |
New technologies : threats vs. opportunities for the accounting profession RABELO, Leylianne Malaquias New techonology Threats Opportunities |
title_short |
New technologies : threats vs. opportunities for the accounting profession |
title_full |
New technologies : threats vs. opportunities for the accounting profession |
title_fullStr |
New technologies : threats vs. opportunities for the accounting profession |
title_full_unstemmed |
New technologies : threats vs. opportunities for the accounting profession |
title_sort |
New technologies : threats vs. opportunities for the accounting profession |
author |
RABELO, Leylianne Malaquias |
author_facet |
RABELO, Leylianne Malaquias |
author_role |
author |
dc.contributor.authorLattes.pt_BR.fl_str_mv |
http://lattes.cnpq.br/5549714763845585 |
dc.contributor.advisorLattes.pt_BR.fl_str_mv |
http://lattes.cnpq.br/0634283724256002 |
dc.contributor.advisor-coLattes.pt_BR.fl_str_mv |
http://lattes.cnpq.br/3550575542070145 |
dc.contributor.author.fl_str_mv |
RABELO, Leylianne Malaquias |
dc.contributor.advisor1.fl_str_mv |
WANDERLEY, Cláudio de Araújo |
dc.contributor.advisor-co1.fl_str_mv |
HORTON, Katherine Elizabeth |
contributor_str_mv |
WANDERLEY, Cláudio de Araújo HORTON, Katherine Elizabeth |
dc.subject.por.fl_str_mv |
New techonology Threats Opportunities |
topic |
New techonology Threats Opportunities |
description |
The present research was inspired by Farrar’s white paper: Re-inventing finance for a digital world. (CGMA, 2019) which was a global research with more than 5,500 finance professionals from over 2,000 organizations in over 150 countries. Focusing on Brazilian accountants, the objective of this research was to measure if new technologies were generally perceived to be a threat or an opportunity. Moreover, the aim was to examine if technology readiness, business partner roles, career adaptability, and age had significant correlations with the sense of opportunity and threat. Through Google docs and using personal contacts and Linkedin connections a questionnaire was conducted with 473 respondents. The findings indicated that the Brazilian accountants’ knowledge about new technologies was above 56% and their sense of new technologies being critical to transform organizations was above 29%. However, when we examined the accountants’ usage of a range of new technologies such as cloud computing, process robotics, visualization, advanced analytics cognitive computing, in-memory computing and blockchain, we found that usage was limited. Specifically, only cloud computing was used by more than 13% of the accountants surveyed. Also, as predicted, technology readiness, and career adaptability were significantly positively correlated with the sense of opportunity, and significantly negatively correlated with the sense of job insecurity, while business partner was only significantly correlated (positively) with opportunity, and age was only significantly correlated (positively) with the sense of stress. In sum, Brazilian accountants still have a way to go before being considered integrated with the new technological reality. |
publishDate |
2020 |
dc.date.issued.fl_str_mv |
2020-02-17 |
dc.date.accessioned.fl_str_mv |
2021-01-06T18:43:32Z |
dc.date.available.fl_str_mv |
2021-01-06T18:43:32Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
RABELO, Leylianne Malaquias. New technologies: threats vs. opportunities for the accounting profession. 2020. Dissertação (Mestrado em Ciências Contábeis) – Universidade Federal de Pernambuco, Recife, 2020. |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpe.br/handle/123456789/38971 |
identifier_str_mv |
RABELO, Leylianne Malaquias. New technologies: threats vs. opportunities for the accounting profession. 2020. Dissertação (Mestrado em Ciências Contábeis) – Universidade Federal de Pernambuco, Recife, 2020. |
url |
https://repositorio.ufpe.br/handle/123456789/38971 |
dc.language.iso.fl_str_mv |
eng |
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eng |
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Attribution-NonCommercial-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nc-nd/3.0/br/ |
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Universidade Federal de Pernambuco |
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Programa de Pos Graduacao em Ciencias Contabeis |
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UFPE |
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Brasil |
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Universidade Federal de Pernambuco |
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