Transformação digital: percepção dos discentes do curso de Ciências Contábeis da Universidade Federal da Paraíba acerca da digitalização na contabilidade

Abstract

Since you have knowledge about Accounting, you can see that it is in constant evolution and adaptation, molding itself to the needs that each generation needs to be able to record the accounting facts. Thus, this study aims to verify the perception of students in the Accounting course at the Federal University of Paraíba about digitization in Accounting. As for the methodology, it is a descriptive research, with a bibliographic nature and a quantitative approach, with data collection through the application of an online questionnaire, where the referent research obtained a sample of 45 students out of a total of 83 who are registered active in the coordination of the Accounting course, who work or intern in companies and have some relationship with Accounting. The main results show that some students who work in companies in which digitalization is already a reality, while in other companies some students still do not experience this reality as they should. It becomes necessary for this technology to be more widely disseminated in the academic and accounting spheres. Therefore, it is noteworthy that there are further developments on digitization in accounting and new studies related to the topic.