A era digital e suas contribuições para a realização dos procedimentos contábeis do setor pessoal

Abstract

This study aimed to analyze the views of accounting professionals on the challenges and benefits arising from the evolution of HR activities. To achieve this purpose, a qualitative, exploratory, and descriptive approach was adopted, based on bibliographic references related to the topic. Data collection was carried out through interviews, using a script applied to accountants from offices in the city of Teresina, state of Piauí. The script was divided into two parts: one on the characteristics of the participants and the other on the contributions and changes in the evolution of HR routines. The research involved twenty-two accountants, and the data collected were organized into tables and analyzed based on the content analysis methodology proposed by Marconi and Lakatos (2022). The results indicated that, in general, the interviewees have a positive view of the improvements brought about by the evolution of the HR Department over time. However, challenges related to adapting to changes were also observed. In the end, it was concluded that the advantages of unifying information through eSocial include the reduction of manual work, data integration, technological advancement and greater transparency in information.