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Transformação Digital na Contabilidade
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Este estudo tem como objetivo principal compreender de que forma o processo de
transformação digital da contabilidade está a decorrer em Portugal. A investigação
recorreu numa abordagem qualitativa, através da realização de duas sessões de Focus
Group online com contabilistas em diferentes níveis de transição digital na
contabilidade, num total de dez participantes. Os participantes foram selecionados de
forma a assegurar diversidade de perfis relativamente à adoção de tecnologias. A
revisão de literatura permitiu contextualizar a evolução da contabilidade, o surgimento
da contabilidade digital e evidenciar o nosso estudo como um gap de conhecimento em
Portugal. Os resultados revelam que a implementação da contabilidade digital em
Portugal está a ocorrer a várias velocidades, existindo, entre os participantes, por um
lado, um conjunto de contabilistas que já se encontram num estado muito avançado de
transição digital nos seus serviços, enquanto, no extremo oposto, se apresentam
aqueles que ainda se encontram numa fase embrionária neste processo e nem
conhecem as ferramentas digitais que o mercado já oferece. Apesar do reconhecimento
generalizado da importância da adoção da contabilidade digital, devido,
principalmente, à perceção de que quem não o fizer vai perder competitividade,
subsistem preocupações com a segurança da informação, a necessidade de formação,
e as dificuldades estruturais e de investimento que condicionam a sua implementação
prática. Porém, são identificados alguns benefícios deste processo, dos quais se
destacam os ganhos de tempo, devido à automatização de tarefas rotineiras, e o papel
de maior valor acrescentado que os contabilistas podem exercer junto das empresas e
instituições.
This study has as its main objective to understand how the process of digital transformation in accounting is unfolding in Portugal. The research employed a qualitative approach, though two online Focus Group sessions with accountants at different stages of digital transition in accounting, involving a total of ten participants. The participants were selected to ensure a diversity of profiles regarding the adoption of technologies. The literature review helped to contextualize the evolution of accounting, the emergence of digital accounting, and highlighted our study as addressing a knowledge gap in Portugal. The results reveal that the implementation of digital accounting in Portugal is occurring at several speeds. Among the participants, there is, a group of accountants who are already at a very advanced stage of digital transition in their services, while at the opposite extreme, there are those who are still in an embryonic phase of this process and are not even familiar with the digital tools currently available in the market. Despite the widespread recognition of the importance of adopting digital accounting mainly due to the perception that those who do not do so will lose competitiveness concerns persist regarding information security, the need for training, and the structural and investment difficulties that hinder its practical implementation. However, some benefits of this process are identified, particularly time savings due to the automation of routine tasks, and the more valueadded role that accountants can play within companies and institutions
This study has as its main objective to understand how the process of digital transformation in accounting is unfolding in Portugal. The research employed a qualitative approach, though two online Focus Group sessions with accountants at different stages of digital transition in accounting, involving a total of ten participants. The participants were selected to ensure a diversity of profiles regarding the adoption of technologies. The literature review helped to contextualize the evolution of accounting, the emergence of digital accounting, and highlighted our study as addressing a knowledge gap in Portugal. The results reveal that the implementation of digital accounting in Portugal is occurring at several speeds. Among the participants, there is, a group of accountants who are already at a very advanced stage of digital transition in their services, while at the opposite extreme, there are those who are still in an embryonic phase of this process and are not even familiar with the digital tools currently available in the market. Despite the widespread recognition of the importance of adopting digital accounting mainly due to the perception that those who do not do so will lose competitiveness concerns persist regarding information security, the need for training, and the structural and investment difficulties that hinder its practical implementation. However, some benefits of this process are identified, particularly time savings due to the automation of routine tasks, and the more valueadded role that accountants can play within companies and institutions
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Competências digitais Contabilidade digital Contabilistas Focus Group Transformação tecnológica Digital skills Digital Accoutants Technological Transformation.