ACCOUNTING IN BRAZIL AND ITS TECHNOLOGICAL ADVANCES

Abstract

Accounting in Brazil has a rich history marked by constant evolution, reflecting the country's economic, social, and technological changes. This study aims to provide an overview of accounting in Brazil, highlighting its regulations, fields of practice, and the main challenges faced by professionals in the field. The research was conducted through a literature review, analyzing relevant academic materials. The study discusses the evolution of accounting in Brazil in light of the technological transformations that have been reshaping the profession. It is noted that new technologies—such as process automation, artificial intelligence, Big Data, blockchain, and ERP systems—have expanded the scope of accounting professionals, who are now taking on more strategic roles. The findings indicate that contemporary accounting in Brazil is undergoing a process of redefinition, requiring accountants to develop new technical and digital competencies to remain relevant in an increasingly dynamic and competitive landscape.