Da crisálida ao imago : um estudo da evolução do contador diante da revolução digital

Abstract

Faced with the accelerated flow of information, the present work aimed to clarify, through a bibliographical review, evidences of the resilience of the accounting profession. Descriptive in nature, the research qualitatively addresses data from three reports issued between 2017 and 2020, two from think techs and one from the World Economic Forum. The reports’ selection criteria was the repercussion on the future of the accounting profession that the publication of the works reverberated in journalistic media. By the inductive method, the analysis related the similarities between the reports and listed the skills, activities and tasks of the accounting professional mainly disturbed by the adoption of innovative technologies. The conclusion reached is that the profession is capable of overcoming the obstacles that technological adoption will pose in the coming years, at the cost of relocating professionals, either to leave the their occupations or to recycle their skills learned at universities. The result contributes to the scientific debate on how the accountant adapts to a new economic scenario.