Exploring Digital Accounting Challenges at Vila do Conde City Council

Sousa, Cristiana; Oliveira, Helena Costa; Maldonado, Isabel

http://hdl.handle.net/10400.26/57410

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Authors

Sousa, Cristiana

Oliveira, Helena Costa

Maldonado, Isabel

Abstract(s)

The advancement of information technologies in the digital age has significantly impacted human activity and various professional fields, becoming increasingly prevalent in society. Over time, technology has profoundly transformed public accounting, enabling more efficient, effective, and optimized practices. Innovative tools, such as blockchain, artificial intelligence, and cloud computing, have emerged as key drivers of this evolution. This paper aims to analyze the impact of information technologies on the accounting practices of the Vila do Conde City Council, in Portugal. The study identifies the technological systems and the changes due to the Accounting Standardization System for Public Administrations (SNC-AP) and explores the advantages and challenges of these technologies. This qualitative research method uses interviews and documentary analysis. The findings reveal that while the council has already implemented systems such as Enterprise Resource Planning, there are opportunities to introduce more advanced accounting technologies. Issues such as budgetary constraints and cultural resistance to change influence the pace of technological implementation. However, the council has taken a proactive approach in other areas, focusing on service digitalization and community engagement. This study provides a valuable reference for other public entities looking to modernize their processes and enhance community services. Identifying challenges and barriers in implementing technology enables public administrations to anticipate issues and implement effective solutions.

Keywords

Cultural Resistance Digital Accounting Information Technologies Public Accounting SNCAP Vila do Conde City Council

URI

http://hdl.handle.net/10400.26/57410

Citation

Sousa, C., Oliveira, H. C., & Maldonado, I. (2025). Exploring Digital Accounting Challenges at Vila do Conde City Council. Dutch Journal of Finance and Management, 8(1), 32902. https://doi.org/10.55267/djfm/16200