Desafios da contabilidade brasileira no início do século XXI

Abstract

This study aims to highlight why technological advances have brought so many challenges to accounting professionals at the beginning of the 21st century. Given the growth and development of professions and the accelerated growth of globalization driven by technological advances, we sought to investigate the challenges that accounting professionals face after technological modernization. To this end, we used quantitative research with an emphasis on questionnaires and qualitative research with a descriptive and explanatory approach, through case studies and bibliographical studies. The research was conducted with accounting professionals from offices in the city of Jucurutu/RN. To emphasize the scientific nature and commitment to the information provided, we spoke with authors of articles, magazines and periodicals, as well as with the laws and regulations in force on the topic addressed. The focus was on the modernization of accounting systems, technology as a work tool and some of the changes that have directly impacted the work of accounting professionals amid modernization in the context of an increasingly globalized economy. The evaluation of the results achieved made it clear that there are countless challenges for accounting in these first two decades, from the development of new technological tools, the use of Artificial Intelligence as a tool in everyday life, changes in current regulations, new programs developed, the pandemic and, no less important, the increase in competition, together with the acceleration of the globalized market.