Contabilidade digital : do escritório físico às plataformas digitais

Abstract

The aim of this study was to identify what is the profile and the necessary knowledge that accounting professionals must have to be inserted into the practice of digital accounting. To this end, it was sought, through a methodological approach of exploratory bibliographic research, to verify what the main notions of accounting are, its historical evolution until the contemporary conceptions and the process of emergence of digital accounting, identifying its characteristics and the formal aspects aimed at the execution of this activity, to outline the main differences between the profile of traditional accounting professionals and those in the digital area. The results indicate that digital accounting has grown with contemporary companies and opens space for the professional of the area to act beyond the accounting routines, providing relevant advice that impact on the enterprise of its client, concluding, therefore, to be a segment that should be monitored and needs to have its applications better disseminated among qualified professionals and, therefore, to clients for choosing such services.