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O impacto da transformação digital nas práticas do contabilista e do contabilista certificado: o papel da liderança nos escritórios/gabinetes de contabilidade
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| 2.31 MB | Adobe PDF |
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Advisor(s)
Abstract(s)
A profissão de contabilista está inserida na lista de atividades profissionais que se
encontra em risco de extinção. A principal razão para tal acontecimento surge do
facto que grande parte das tarefas executadas por estes profissionais serem
rotineiras e sistemáticas o que acelera a tendência para a sua automatização. Nos
últimos anos a transformação digital (TD) tem assumido um papel cada vez mais
importante na nossa sociedade, quer na esfera empresarial, quer na vida pessoal.
Na área da contabilidade a TD tem alcançado uma importância muito significativa
no desenvolvimento da atividade. O objetivo principal desta investigação é analisar
a perceção dos contabilistas, em geral, e dos contabilistas certificados, em
particular, acerca do impacto que esta TD irá ter nas suas práticas contabilísticas e
na sua vida profissional e das práticas em curso para esta finalidade. Em particular
pretende-se perceber se os contabilistas estão preparados para a TD e que
consequências preveem nas funções até aqui exercidas e se, por outro lado, as
entidades empregadoras estão suficientemente sensibilizadas para esta alteração,
nomeadamente nos gabinetes de contabilidade, onde laboram estes profissionais
em grande escala. Como complemento à investigação procurar-se-á perceber se a
pandemia do Covid-19 foi uma alavanca para a Transformação Digital.
Com base num inquérito a cerca de 342 contabilistas/contabilistas certificados em
gabinetes/escritórios de contabilidade, os resultados obtidos apontam no sentido
de que estes profissionais têm perceção do impacto que a TD tem no presente e
no futuro da sua profissão, e quanto à perspetiva de mudanças da mesma a curto
prazo.
De igual modo, é possível concluir que estes profissionais têm clara uma perceção
relativamente a uma modificação inerente às suas tarefas e funções, no sentido de
os mesmos passarem a ter um papel mais de consultoria e menos administrativo
ou de reporte. Neste particular foi ainda possível compreender o papel particular
que as lideranças assumem, com um papel muito relevante para a transformação
que se está a operar neste âmbito.
In recent years, digital transformation (TD) has assumed an increasingly important role in our society, both in the business sphere and in personal life. In the area of accounting, TD reached a very significant importance in the development of the activity. The main objective of this research is to analyze the perception of certified accountants in general and certified accountants in particular about the impact that this TD will have on their accounting practices and on their professional life and on the ongoing practices for this purpose. The accountant profession is included in the list of professional activities that are at risk of extinction, the main reason for this event stems from the fact that most of the tasks performed by these professionals are routine and systematic and their automation is expected soon. The objective of this investigation is to understand if accountants are prepared for TD and what consequences they foresee in the functions performed so far and if, on the other hand, the entities for which they work are sufficiently aware of this change, namely in the offices where these professionals work, for the most part. As a complement to the investigation, to understand whether the Covid-19 pandemic was a lever for Digital Transformation. Based on a survey of about 342 accountants/accountants certified in accounting offices/offices, the results obtained were that these professionals are aware of the impact that TD has on the present and future of their profession and on the perspective of changes in the same in the short term.
In recent years, digital transformation (TD) has assumed an increasingly important role in our society, both in the business sphere and in personal life. In the area of accounting, TD reached a very significant importance in the development of the activity. The main objective of this research is to analyze the perception of certified accountants in general and certified accountants in particular about the impact that this TD will have on their accounting practices and on their professional life and on the ongoing practices for this purpose. The accountant profession is included in the list of professional activities that are at risk of extinction, the main reason for this event stems from the fact that most of the tasks performed by these professionals are routine and systematic and their automation is expected soon. The objective of this investigation is to understand if accountants are prepared for TD and what consequences they foresee in the functions performed so far and if, on the other hand, the entities for which they work are sufficiently aware of this change, namely in the offices where these professionals work, for the most part. As a complement to the investigation, to understand whether the Covid-19 pandemic was a lever for Digital Transformation. Based on a survey of about 342 accountants/accountants certified in accounting offices/offices, the results obtained were that these professionals are aware of the impact that TD has on the present and future of their profession and on the perspective of changes in the same in the short term.
Description
Keywords
Contabilidade Contabilistas certificados Transformação digital COVID-19 Accounting Certified accountants Digital transformation Accounting offices