DIGITAL TRANSFORMATION IN ACCOUNTING: THE PERCEPTION OF PORTUGUESE ACCOUNTANTS

Digital transformation has permeated various spheres of society, making it harder to preserve professional identities. Thus, understanding how accounting professionals perceive this phenomenon is crucial to assessing the challenges and opportunities that the digital era brings for accountants. This...

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Bibliographic Details
Published inEconomic and Social Development: Book of Proceedings pp. 238 - 250
Main Authors da Silva, Amelia Ferreira, Goncalves, Maria Jose, Duarte, Joao Pedro Teixeira, Oliveira, Adriana, Ribeiro, Humberto Nuno Rito
Format Conference Proceeding
LanguageEnglish
Published Varazdin Varazdin Development and Entrepreneurship Agency (VADEA) 04.06.2024
Subjects
Accounting
Artificial intelligence
Automation
Big Data
Blockchain
Cloud computing
Cybersecurity
Digital technology
Digitization
New technology
Perceptions
Profession
Professionals
Qualitative research
Response bias
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Summary:Digital transformation has permeated various spheres of society, making it harder to preserve professional identities. Thus, understanding how accounting professionals perceive this phenomenon is crucial to assessing the challenges and opportunities that the digital era brings for accountants. This study investigated Portuguese accountants' perceptions of digital transformation in accounting, using semi-structured interviews. It explores changes in accounting processes, difficulties in implementing emerging technologies, accountants' enthusiasm and preparedness for digitalization, advantages and disadvantages of emerging technologies in accounting, and perspectives on the future of the profession. Analysis of the interviews highlights big changes in accounting processes due to digitalization, challenges in implementing emerging technologies, limitations in knowledge about these technologies, and a division of opinions about the future of the profession. The results offer valuable insights for professionals, academics and stakeholders interested in the future of accounting in the digital context. However, it is important to recognize some methodological limitations, such as the representativeness of the sample and possible selection and response biases.
ISSN:1849-6903
1849-6903