Inovação tecnológica e a disrupção na área contábil: uma visão geral

Abstract

This study deals with disruption in the accounting area, and aimed to understand the historical and current environment, as well as the factors that involve disruptive technological innovation in business and the accounting market. Thus, the study presents a broad diagnosis, with an exploratory perspective, in order to understand the representative elements of the theme. A bibliographical research was carried out, with scope delimited to the approach of technological innovation associated with disruption, in the conception of Christensen (1997), and to the disruptive models in the accounting area, systematized by Shiavi (2018). Despite the complexity and heterogeneity of theories and conceptions, the conclusions point to the recognition of the sustainability of traditional accounting models, however, they point out the challenges imposed, and the level of professional skill and capacity required.