Análise do nível de qualificação dos contabilistas em Tecnologia da Informação (TI)

Abstract

this article aims to analyze the level of qualification of accountants in Information Technology (IT) in the state of Goiás, Brazil. Specifically, it seeks to examine the association between socioeconomic and professional profiles and the use of disruptive technologies. Descriptive research techniques were applied, using a qualitative-quantitative approach and a survey method. The questionnaire was structured to gather socioeconomic and professional profiles, as well as the level of knowledge regarding IT. The sample consisted of 61 participants. Relative and absolute frequency techniques were used, along with Pearson's correlation tests and Cramer's V. The main results from the sample indicate the following: a majority of female participants (52.46%); professionals with over twenty years of experience (27.87%); remuneration above seven minimum wages (34.43%); postgraduates (47.54%); intermediate and advanced knowledge of disruptive technologies (Cloud, Big Data, Artificial Intelligence, and Blockchain) (50%). According to the association tests, with 95% confidence, accountants in the sample who possess knowledge of disruptive technologies have a higher level of education, work as managers, have more professional experience, and knowledge of integrated management systems (ERP). This study contributes to the literature by highlighting that knowledge of these disruptive technologies is still at the management level, with the use of integrated management systems. It suggests that representative entities of accountants should offer technological improvement courses on products/services used in professional activities, involving new technologies, as well as updates to accounting training curricula. KEYWORDS: Accounting technology; Continuing education in accounting; Disruptive technologies; Integrated management system; Accounting 4.0.