A influência da Quarta Revolução Industrial no exercício do Profissional Contábil

Abstract

Industry 4.0 has emerged in recent years as a new paradigm of reorganizing processes and ways of carrying out work based on the combination of traditional methods of production, information technology and communication, with implications in the most varied areas of the market. Consequently, administrative processes have followed this trend, aiming at the multiple benefits that the Fourth Revolution can have in its routines. In line with this context, the current research aimed to analyze the perception of professionals in the accounting-financial area in relation to the impacts of the fourth industrial revolution on their work routines, specifically, with regard to the opinion of leaders and decision makers in companies large-sized. For this, the research used a qualitative survey, with the application of an interview for further treatment using the content analysis technique. As a result, five interviews were obtained from members of four different organizations, from varied fields of activity, all of large scale. At the end of data collection and analysis, twenty-six categories were obtained, covering reports regarding the perception of leaders about the variables: concept of Industry 4.0, its Pillars, Benefits, Negative Points and Obstacles, the Role of Universities, Perspectives and Challenges. The research findings indicate that the managers interviewed have empirical and partial knowledge regarding Industry 4.0, its pillars and implications, are receptive to the theme and demonstrate lucidity as to its impacts (both positive and negative), its future prospects and their main challenges (mainly involving educational issues and technological acceptance). At the end of the analysis, it was verified, in most cases, confirmations with what theory postulates. With these results, the current work has achieved its goals and brings important contributions to accounting research, as well as valuable insights regarding the management of Industry 4.0 for companies and sectors related to accounting and finance.