DIGITAL ACCOUNTING AND THE IMPACT OF INFORMATION TECHNOLOGY ON PROCESS MANAGEMENT

Abstract

Structuring process management through digital tools brought potential benefits to companies, enabling accountants to deal with operational overloads, to dedicate themselves to strategic business functions. However, a computerized accounting system can involve excessive costs for its development, introduction and use, making this study crucial to support the decision-making process of entrepreneurs and managers. Therefore, the objective of this article is to analyze the impact of information technology tools on the management of accounting processes. The research has an exploratory nature, with descriptive analysis, using the qualitative method. It was based on bibliographical surveys, in addition to field research using an online questionnaire for accounting professionals who work in the city of Araraquara-SP. The study identified the problems and challenges faced by professionals in the field in the face of technological changes, as well as the influence of organizational culture. In this sense, the importance of using Enterprise Resource Planning (ERP) systems tools in accounting offices to meet the requirements of the Public Digital Bookkeeping System (SPED) is highlighted, being essential to add value to the services provided to customers, enabling active contribution to their decisions. Therefore, the study concludes on the need for accountants to have a culture of innovation and constant training to fully take advantage of the potential of digital accounting.