O impacto da automação na tomada de decisão gerencial nos escritórios contábeis

Abstract

The study analyzed how automation impacts management efficiency and decision-making in accounting firms. It addresses the technological evolution of accounting in the era of Industry 4.0, highlighting the use of artificial intelligence, digital systems such as SPED, and cloudbased data analysis technologies. This work aims to examine the impact of automation on accounting firms in Brazil. With a qualitative and descriptive approach, the study explored benefits, challenges, and changes in the accountant's role, transitioning from performing operational tasks to acting as a strategic consultant. The study concludes that automation transforms the dynamics of accounting firms by reducing time spent on manual activities, improving the quality of generated information, and enhancing the reliability of service delivery in accounting firms. It also suggests the need for constant adaptation by professionals and further studies on the impacts across different types of organizations