AUTOMAÇÃO DE ROTINAS CONTÁBEIS NO BRASIL: evidências sobre eficiência operacional e redução de custos

Abstract

This study aimed to analyze and synthesize the empirical evidence on the impacts of automation on accounting routines through an integrative literature review. Specifically, it sought to identify the main technologies applied, analyze the documented operational impacts, verify the existence of evidence related to cost reduction, and map gaps in the national scientific production. Based on the analysis of the selected studies, the results indicate that automation, predominantly through Robotic Process Automation (RPA), has generated consistent gains in operational efficiency. However, a relevant theoretical gap was identified, involving the mismatch between the expectation of economic benefits and the available empirical evidence.