Contabilidade digital: um estudo com micro e pequenas empresas de João Pessoa/PB

Abstract

The present study aimed to verify the perception of Micro and small companies regarding the acceptance of digital accounting in their work process. Data collection was carried out through questionnaires with 31 managers or those responsible for micro and small companies that have outsourced accounting. The questionnaire consisted of 17 open and closed questions, in which it was possible to identify the profile of companies and their managers or responsible persons, advantages and disadvantages of digital accounting, level of understanding about digital accounting and differences with online accounting, as well as the process generating information for accounting. The main results showed that the research participants have superficial knowledge about digital accounting, emphasizing that the lack of knowledge in new technologies is a factor of difficulties for their adherence in companies. However, respondents believe that digital accounting has good advantages for companies such as process automation.