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Integração de sistemas informáticos na contabilidade: impacto na sustentabilidade empresarial em Portugal
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Um estudante ou licenciado em contabilidade, ao ingressar no mercado de trabalho e dar os primeiros passos no mundo da contabilidade, percebe rapidamente que, apesar de estarmos no século XXI e na era da tecnologia, a maioria das empresas, especialmente as micro, pequenas e médias empresas, ainda dependem fortemente do papel e de métodos manuais nos seus processos, o que resulta em muitos erros devido à elevada probabilidade de falhas humanas. A contabilidade e o desenvolvimento tecnológico estão interligados desde o início. Como mencionam alguns autores, a contabilidade é uma das ciências mais antigas do mundo. Existem vários registos que indicam que as antigas civilizações já possuíam algumas técnicas contabilísticas. O tema deste trabalho trata da Integração de Sistemas Informáticos na Contabilidade, com o intuito de medir o impacto na Sustentabilidade Empresarial e Ambiental em Portugal. O projeto tem como objetivo mitigar a falta de incentivo para que as empresas, especialmente as pequenas, médias e microempresas, adotem processos mais informatizados e digitais, apesar dos avanços tecnológicos disponíveis atualmente. Questiona-se também o papel do Estado nas medidas adotadas até à data, se estas são suficientes ou se é necessária uma intervenção direta do Estado, seja através de ações ou de legislação, para eliminar o uso do papel na contabilidade. Este trabalho abrange tanto empresas do setor público como do setor privado. Para a elaboração da dissertação, foi adotado o método de investigação misto, através de um inquérito por questionário e de duas entrevistas. A análise dos dados permitiu concluir que todas as hipóteses propostas foram aceites, cada uma explorando aspetos específicos que influenciam a eficácia, sustentabilidade, informatização e o futuro da profissão de contabilista. Este estudo sugere que, apesar dos desafios, a informatização e a adoção de novas tecnologias, como o custo de implementação e as questões de segurança e privacidade de dados, têm o potencial de transformar positivamente a contabilidade nas micro e pequenas empresas, com o governo a desempenhar um papel crucial no apoio a essa transição.
For a student or an accountant degree, when entering the labor market and taking the first steps in the world of accounting, quickly realizes that, although we are in the 21st century and in the age of technology, most companies, especially micro, small and medium-sized enterprises, still rely heavily on paper and manual methods in their processes, which results in many errors due to the high probability of human failures. Accounting and technological development have been interconnected from the beginning. As some authors mention, accounting is one of the oldest sciences in the world. There are several records that indicate that ancient civilizations already had some accounting techniques. The topic of this work deals with the Integration of Computer Systems in Accounting, in order to measure the impact on Business and Environmental Sustainability in Portugal. The project purpose is to mitigate the lack of incentive for companies, especially small, medium and microenterprises, to adopt more computerized and digital processes, despite the technological advances currently available. The role position of the State in the measures adopted so far is also questioned, whether these are sufficient or whether direct intervention by the State is necessary, either through actions or legislation, to eliminate the use of paper in accounting. This work covers both public and private sector companies. For the preparation of the dissertation, the mixed investigation method was adopted, through a questionnaire survey and two interviews. The analysis of the data allowed us to conclude that all the proposed hypotheses were accepted, each exploring specific aspects that influence the effectiveness, sustainability, computerization and the future of the accounting profession. This research suggests that, despite the challenges, computerization and the adoption of new technologies, such as the cost of implementation and data security and privacy issues, have the potential to positively transform accounting in micro and small businesses, with the government involved in a crucial role in supporting this transition.
For a student or an accountant degree, when entering the labor market and taking the first steps in the world of accounting, quickly realizes that, although we are in the 21st century and in the age of technology, most companies, especially micro, small and medium-sized enterprises, still rely heavily on paper and manual methods in their processes, which results in many errors due to the high probability of human failures. Accounting and technological development have been interconnected from the beginning. As some authors mention, accounting is one of the oldest sciences in the world. There are several records that indicate that ancient civilizations already had some accounting techniques. The topic of this work deals with the Integration of Computer Systems in Accounting, in order to measure the impact on Business and Environmental Sustainability in Portugal. The project purpose is to mitigate the lack of incentive for companies, especially small, medium and microenterprises, to adopt more computerized and digital processes, despite the technological advances currently available. The role position of the State in the measures adopted so far is also questioned, whether these are sufficient or whether direct intervention by the State is necessary, either through actions or legislation, to eliminate the use of paper in accounting. This work covers both public and private sector companies. For the preparation of the dissertation, the mixed investigation method was adopted, through a questionnaire survey and two interviews. The analysis of the data allowed us to conclude that all the proposed hypotheses were accepted, each exploring specific aspects that influence the effectiveness, sustainability, computerization and the future of the accounting profession. This research suggests that, despite the challenges, computerization and the adoption of new technologies, such as the cost of implementation and data security and privacy issues, have the potential to positively transform accounting in micro and small businesses, with the government involved in a crucial role in supporting this transition.
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Keywords
IA Blockchain Contabilidade Sustentabilidade Big data