A inovação tecnológica na contabilidade: processos práticos aplicados ao sistema público de escrituração digital - SPED

Abstract

Digital transformation has redefined professional practices in various fields, particularly accounting, where manual processes have been replaced by automation and real-time data analysis. This study examines the impact of technological innovation, emphasizing the Public Digital Bookkeeping System (SPED) as a key tool for accounting modernization. The research addresses the question: how does technological innovation contribute to SPED-applied processes? Using an integrative literature review methodology, 20 articles published between 2019 and 2024 were analyzed, selected based on rigorous criteria. The results highlight that digitization has improved efficiency and accuracy in accounting processes but also exposed challenges such as high implementation costs, cultural resistance, and the need for technical training among professionals. Emerging technologies, such as artificial intelligence and blockchain, were identified as transformative, albeit requiring regulation and greater accessibility. The study concludes that technological adaptation is not only necessary but also a strategic opportunity for accountants to position themselves as strategic analysts in a dynamic market. Recommendations include developing incentive policies, integrating technological systems, and aligning education with professional practice. Future research should investigate the impact of technologies across different accounting segments and regions, broadening the understanding of digitalization’s barriers and opportunities in the sector.