Contabilidade 4.0 e o reflexo na prestação de serviços contábeis na cidade de João Pessoa

Abstract

This research aimed to identify the consequences caused by Accounting 4.0 in the provision of accounting services in the city of João Pessoa. The methodology was classified as a quantitative approach, with survey procedures, through the application of an online questionnaire; and, as to the objective, as descriptive. The results obtained showed that, regarding the use of automation tools, more than 95% claimed to have some technology in their work, with digital certification, payroll management, cloud storage and the use of ERP's being the most occurred. Automation by robots – RPA is still a reality for few in the accounting field in the city of João Pessoa. As the sample indicates, only 19% of offices benefit from this feature. Based on the objective outlined, the study concluded that the consequences caused by Accounting 4.0 in the provision of accounting services in the city of João Pessoa were positive, considering that, according to the responses, most are already using some types of tools in their activities, and these helped in the development of its services. In addition, they increased the possibility of providing more quality in the provision of services to their customers. Complementing, the study also found that professionals in the accounting area are involved and imbued with the need to adapt their offices to meet the demands imposed by this new context of Accounting 4.0. Furthermore, similar results were identified in the studies by Gera et al. (2013), Franco et al. (2021) and Tadeu, Almeida and Gonçalves (2021).