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A transformação digital e alteração dos modelos de negócios nas empresas de contabilidade em Cabo Verde: o impacto da Inteligência Artificial (IA)
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Resumo(s)
A presente investigação procurou estudar, como as diferentes propostas tecnológicas digitais estão a ser incorporadas nas tarefas repetitivas e rotineiras em direção à transformação digital das micro, pequenas e médias empresas de contabilidade e consultoria em Cabo Verde, dando ênfase à inteligência artificial (IA).
Compreender se a IA, tem vindo a contribuir ou poderá vir a contribuir para a transformação da contabilidade tradicional, promovendo o possível desenvolvimento de “novos” modelos de negócio, no contexto Cabo-verdiano caraterizado pela insularidade, mais concretamente nas ilhas de Santiago, S. Vicente e Sal, perante as tendências globais aceleradas e crescentes das tecnologias digitais.
Esta investigação foi construída a partir da análise e síntese de informações recolhidas de diferentes fontes bibliográficas e documentais, plataformas digitais e fontes especializadas.
A recolha de dados foi efetuada por meio de inquérito por questionário online, no Google Forms.
Através da combinação do método misto, realizou-se o estudo exploratório, com combinação das abordagens qualitativa e quantitativa descritiva, aplicado aos líderes e colaboradores das respetivas empresas.
A pesquisa incidiu sob a população/universo de 34 empresas, através da amostragem por conveniência, o tamanho da amostra foi de 21 inquiridos, o que corresponde a aproximadamente 62% da população.
Os resultados revelaram o nível elevado de graduação dos profissionais inquiridos, em diferentes faixas etárias e com largos anos de experiências; assim como a permanência das empresas no mercado com alguma durabilidade.
No que se refere às tecnologias utilizadas, o caso concreto dos softwares de gestão, o Primavera foi eleito; só que na maioria dos casos não funcionam como ERP integrado, permitindo a automatização dos processos nem integram IA possibilitando a otimização desses processos.
O nível de TD dessas empresas avaliado pela utilização dos softwares, classificaram-se como sendo de nível baixo-médio, com tendência crescente e gradual; uma vez que, houve manifestações maioritariamente desfavoráveis sobre a realização automática das principais tarefas repetitivas e rotineiras como por exemplo ( realização de reconciliações bancárias, fecho de contas, emissão de demonstrações financeiras, conceção de relatórios, guarda de documentos de arquivos, relação com os clientes, gestão e controlo previsional) e manifestações desfavoráveis sobre o aproveitamento das potencialidades da IA integradas aos sistemas.
Relativamente a outras tecnologias utilizadas, verificou-se o recurso a ferramentas básicas do Office, para atender a variadas demandas, trabalhos com diferentes modelos de IA de forma Isolada, utilização das plataformas digitais não integrada automaticamente à contabilidade.
Conclui-se que, nesse contexto setorial, as empresas estão a dar passos lentos a nível do processo de TD, considerando o contexto global avassalador que se presencia em diversos setores da economia, muito distante da criação de valor na linha da digitalização e alteração do modelo de negócio.
Isso se deve, aos fatores como a pequena dimensão de mercado, défice de planeamento estratégico, défice de alinhamento entre as empresas e os diferentes atores do ecossistema empreendedor; assim como o retorno incerto e demorado dos investimentos.
Elevados custos com os investimentos para aquisição de tecnologias mais ágeis, sua manutenção e assistência técnica, insuficiência financeira para proporcionar melhoria da capacitação dos profissionais.
This research sought to study how different digital technological proposals are being incorporated into repetitive and routine tasks towards the digital transformation of micro, small and medium-sized accounting and consulting companies in Cape Verde, with an emphasis on artificial intelligence (AI). To understand whether AI has been contributing, or could contribute, to the transformation of traditional accounting, promoting the possible development of "new" business models, in the Cape Verdean context characterized by insularity, more specifically on the islands of Santiago, São Vicente and Sal, in the face of accelerated and growing global trends in digital technologies. This research was constructed from the analysis and synthesis of information gathered from different bibliographic and documentary sources, digital platforms, and specialized sources. Data collection was carried out through an online questionnaire survey using Google Forms. Through a combination of mixed methods, an exploratory study was conducted, combining qualitative and descriptive quantitative approaches, applied to the leaders and employees of the respective companies. The research focused on a population/universe of 34 companies, using convenience sampling. The sample size was 21 respondents, which corresponds to approximately 62% of the population. The results revealed the high level of education among the professionals surveyed, across different age groups and with many years of experience; as well as the companies' long-term presence in the market. Regarding the technologies used, specifically in the case of management software, Primavera was chosen; however, in most cases it does not function as an integrated ERP, allowing for process automation, nor does it integrate AI to enable the optimization of these processes. The level of digital transformation (DT) in these companies, as assessed by the use of software , was classified as low to medium, with a gradual and increasing trend; this is because there were mostly unfavorable comments regarding the automatic performance of the main repetitive and routine tasks, such as (performing bank reconciliations, closing accounts, issuing financial statements, preparing reports, storing archived documents, customer relations , and forecasting management and control) and unfavorable opinions regarding the use of AI potential integrated into systems. Office tools were employed to meet various demands, along with work using different AI models in isolation, and the use of digital platforms not automatically integrated with accounting. It can be concluded that, in this sectoral context, companies are taking slow steps in the digital transformation process, considering the overwhelming global context seen in various sectors of the economy, which is far from creating value through digitalization and changing the business model. This is due to factors such as the small market size, lack of strategic planning, lack of alignment between companies and the different actors in the entrepreneurial ecosystem; as well as the uncertain and time-consuming return on investment. High costs associated with investments in acquiring more agile technologies, their maintenance and technical support, and insufficient funding to provide improved training for professionals.
This research sought to study how different digital technological proposals are being incorporated into repetitive and routine tasks towards the digital transformation of micro, small and medium-sized accounting and consulting companies in Cape Verde, with an emphasis on artificial intelligence (AI). To understand whether AI has been contributing, or could contribute, to the transformation of traditional accounting, promoting the possible development of "new" business models, in the Cape Verdean context characterized by insularity, more specifically on the islands of Santiago, São Vicente and Sal, in the face of accelerated and growing global trends in digital technologies. This research was constructed from the analysis and synthesis of information gathered from different bibliographic and documentary sources, digital platforms, and specialized sources. Data collection was carried out through an online questionnaire survey using Google Forms. Through a combination of mixed methods, an exploratory study was conducted, combining qualitative and descriptive quantitative approaches, applied to the leaders and employees of the respective companies. The research focused on a population/universe of 34 companies, using convenience sampling. The sample size was 21 respondents, which corresponds to approximately 62% of the population. The results revealed the high level of education among the professionals surveyed, across different age groups and with many years of experience; as well as the companies' long-term presence in the market. Regarding the technologies used, specifically in the case of management software, Primavera was chosen; however, in most cases it does not function as an integrated ERP, allowing for process automation, nor does it integrate AI to enable the optimization of these processes. The level of digital transformation (DT) in these companies, as assessed by the use of software , was classified as low to medium, with a gradual and increasing trend; this is because there were mostly unfavorable comments regarding the automatic performance of the main repetitive and routine tasks, such as (performing bank reconciliations, closing accounts, issuing financial statements, preparing reports, storing archived documents, customer relations , and forecasting management and control) and unfavorable opinions regarding the use of AI potential integrated into systems. Office tools were employed to meet various demands, along with work using different AI models in isolation, and the use of digital platforms not automatically integrated with accounting. It can be concluded that, in this sectoral context, companies are taking slow steps in the digital transformation process, considering the overwhelming global context seen in various sectors of the economy, which is far from creating value through digitalization and changing the business model. This is due to factors such as the small market size, lack of strategic planning, lack of alignment between companies and the different actors in the entrepreneurial ecosystem; as well as the uncertain and time-consuming return on investment. High costs associated with investments in acquiring more agile technologies, their maintenance and technical support, and insufficient funding to provide improved training for professionals.
Descrição
Tese de Mestrado em Empreendedorismo e Cidadania Global, apresentada à Universidade Aberta
Palavras-chave
Transformação digital Tecnologias digitais Inteligência artificial Automatização Contabilidade tradicional e disruptiva Liderança Capacitação Cabo Verde Digital transformation Digital technologies Artificial intelligence Automation Traditional and disruptive accounting Leadership Capacity building Business model Cape Verde
Contexto Educativo
Citação
Editora
Licença CC
Sem licença CC