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Exploring Digital Accounting Challenges at Vila do Conde City Council

2025-03-25Working paper Open access
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datacite.subject.fosCiências Sociais::Economia e Gestão
dc.contributor.authorSousa, Cristiana
dc.contributor.authorOliveira, Helena Costa
dc.contributor.authorMaldonado, Isabel
dc.date.accessioned2025-03-25T08:27:14Z
dc.date.available2025-03-25T08:27:14Z
dc.date.issued2025-03-25
dc.description.abstractThe 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.eng
dc.identifier.citationSousa, 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
dc.identifier.doihttps://doi.org/10.55267/djfm/16200
dc.identifier.issn2542-4750
dc.identifier.urihttp://hdl.handle.net/10400.26/57410
dc.language.isoeng
dc.peerreviewedyes
dc.publisherIADITI Editions
dc.relation.hasversionhttps://www.djfm-journal.com/article/exploring-digital-accounting-challenges-at-vila-do-conde-city-council-16200
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectCultural Resistance
dc.subjectDigital Accounting
dc.subjectInformation Technologies
dc.subjectPublic Accounting
dc.subjectSNCAP
dc.subjectVila do Conde City Council
dc.titleExploring Digital Accounting Challenges at Vila do Conde City Councileng
dc.typeworking paper
dspace.entity.typePublication
oaire.citation.issue1
oaire.citation.titleDutch Journal of Finance and Management
oaire.citation.volume8
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85

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