Contabilidade 4.0 : um estudo de múltiplos casos em organizações contábeis sergipanas

Abstract

This study is based on the theory of Industry 4.0, which has as its main idea the maximum use of new technologies and concepts such as Internet of Things (IoT) and Cyber Physical System (CPS). Its concepts began to be used not only in industry, but in other branches of activities such as commerce and service, creating the need to study their impacts. However, despite the constant advance in research that studies Industry 4.0, it has a great concentration in the manufacture of products, while in the services segment there is a lack of evidence of how intelligent factors reflect on its performance. There is a need for more research aimed at understanding this phenomenon in the field of service activities. Thus, the present research sought to understand how accounting organizations in the State of Sergipe are using the technological elements of industry 4.0. As for the methodological procedures, the research was qualitative, exploratory and descriptive. The strategy used was the case study, of the multiple case study type. As a source of evidence, semi-structured interviews and document analysis were used, and as for the treatment and analysis of the collected data, Bardin's content analysis (1977) was used. The research results present as discoveries, the technological elements of Industry 4.0 that are being used in Accounting 4.0. It was seen that not all these elements are present, and that there is a distinction between the classification given in Industry 4.0 in relation to what was perceived in the accounting organizations studied. As for the way in which these identified elements are being used, it was observed that they follow the same principles of Industry 4.0 and that they seek the same results, although the exodus has not been found in end-to-end Integration, which is the main desired result. Finally, the main challenges faced to implement 4.0 accounting were identified, the biggest of which is the resistance to changes presented by its customers, and that this has impacted the search for end-to-end integration. Based on the results found, this research contributes to the Regional Accounting Council of Sergipe (CRC/SE) so that it can improve its strategies by exercising its competence to "collaborate with public agencies and private institutions in the study and solution of problems related to to professional practice and to the profession, including in the area of education; and to encourage the scientific, technical and cultural improvement of accountants” (CFC, 1998). For software companies, it presents the needs of accounting organizations in Sergipe in the search for greater efficiency in production. For accounting organizations, it will help in the process of implementing an accounting 4.0, alerting to the challenges that will need to be faced and demonstrating the ways to use the technological elements.