IMPACT OF DIGITAL ACCOUNTING ON SMALL AND MEDIUM-SIZED ENTERPRISES

Abstract

With the advancement of technology, accounting has undergone numerous changes. In this context, digital accounting stands out as it has improved the way accounting processes are conducted, making them easier, more accurate, and more accessible. This study aims to understand how this transformation has impacted small and medium-sized enterprises (SMEs), evaluating both the benefits and the challenges faced during this adaptation process. The research was conducted using a qualitative, exploratory, and descriptive approach based on a literature review. The sources analyzed were selected through Google Scholar using keywords such as “accounting,” “digital,” and “businesses.” The selection criteria included online texts in Portuguese, published between 2018 and 2024. The analysis revealed that digital accounting offers advantages such as reduced errors, faster accounting routines, improvements in financial management, and greater data integration. On the other hand, challenges also arise, including resistance from some business owners, technological infrastructure limitations, and lack of technical training. Digital accounting has the potential to be a strong ally in the growth of SMEs, but its full adoption requires investments in technology, professional training, and organizational culture change. Understanding these aspects is essential for companies to develop sustainably and remain competitive in the current scenario.