DIGITAL REVOLUTION: IMPACTS AND TRANSFORMATIONS IN ACCOUNTING PRACTICES

Abstract

Advances in information technology have transformed accounting from a manual and operational practice to a more analytical and strategic function. Digitalization, exemplified by the implementation of the Public Digital Accounting System (SPED) in Brazil, has automated accounting processes, increasing efficiency and reducing errors and operational costs. Using a qualitative approach, the research uses semi-structured interviews to explore accounting professionals’ perceptions of the challenges and opportunities in the digital age. The results indicate that, in addition to improving accuracy, digitalization requires new technological and analytical skills from accountants. The study also highlights the importance of ongoing training programs to facilitate adaptation to new digital tools and addresses challenges related to data security. In conclusion, the digital revolution is redefining accounting, making it a more dynamic and strategic science, and requiring professionals to continually adapt to meet the demands of the modern market.