A Percepção de estagiários e profissionais de contabilidade sobre o papel do contador na era da automação contábil

Abstract

This study aims to analyze how accounting automation impacts the routine of professionals and interns, highlighting the challenges and benefits of this technology. The goal is to understand its contribution to the accounting sector and how it redefines the role of accountants, pointing out opportunities and difficulties in adapting to new tools. In particular, the research focuses on automation applied to accounting records and bookkeeping systems such as SPED Contábil, investigating how new technologies can simultaneously improve accounting performance and present challenges in terms of understanding and use. The question to be answered is how automation has been impacting the role of accountants and what its main challenges and opportunities would be. To this end, a descriptive and bibliographical research methodological approach with a qualitative approach was adopted. Additionally, questionnaires were applied to professionals and interns in the accounting field, based on their experiences and practical experiences. This set of methods provided a solid basis for determining the results and implications of automation in accounting. The monograph concludes that, although automation is transforming accounting practices, the accountant remains essential as an interpreter and analyst of financial information. It also highlights the importance of continuous education and the critical adoption of technologies as a path to the profession’s advancement.