Impacts of Accounting Digitization on the Profession of Accountants and Productivity: A Case Study

Miguel Silva Resende


Purpose: The primary objective seeks to answer the question of the impacts of accounting digitization on the profession and productivity. To this end, two specific objectives were established: 1) Examine the increase in productivity resulting from digitization in the process of document reception and recording in accounting; 2) Analyze the impact of digitization on the professional practice of accountants.

Methodology: This study adopts a qualitative and exploratory methodology based on a case study. To measure productivity, the CRM platform of Digital Company was used, allowing for the evaluation of working times before and after the implementation of digitization. Regarding the second objective, a questionnaire was used to collect the perception of the company's professionals.  

Results: The obtained results confirm significant improvements in productivity, work quality, satisfaction, and motivation with the implementation of digitization in accounting. It enabled a productivity increase of 54.45%, evidencing operational optimization and better utilization of working time, leading to an extremely positive perception of digitization among accountants.

Research limitations: This study focuses on specific aspects of accounting, namely sales, purchases, payments, and receipts, excluding processes such as bank reconciliations and monthly closing records, not covering the entirety of accounting operations affected by digitization. Being a case study, the results may not reflect all business realities in the accounting area.

Originality: This study contributes to the understanding of digitization in accounting by exploring, through a case study, the practical effects of this transformation. It analyzes together the perceptions of accountants and productivity gains. 

Keywords: Accounting Digitization; Technological Innovation; Digital Archiving; Micro and Small Enterprises; Digital Transformation.



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