A percepção de contadores e auditores com a adoção da tecnologia blockchain nas operações de registros contábeis das atividades sociais das entidades

• Ano de defesa: 2021
• Autor(a) principal: Alves, Olívio Júnior
• Orientador(a): Galegale, Napoleão Verardi
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
• País: Brasil
• Palavras-chave em Português: Blockchain; Documentos eletrônicos; Percepção de auditores e contadores
• Palavras-chave em Inglês: Blockchain; Electronic documents; Perception of auditors and accountants
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/24363

This scientific study aimed to analyze the perception of accountants and auditors with the adoption of blockchain technology in the operations of accounting records of the social activities of the entities. In its development was approached the evolution of accounting records throughout the evolution of human society, addressing the concepts of electronic documents and documents, the rules in force in the country that regulate and establish procedures for the records of operations performed by the entities by electronic means and the evolution that blockchain technology that will increase the security of electronic information, making it difficult to carry out possible frauds that can cause the loss of confidence in electronic records, in addition to decentralize the records of operations of the entities facilitating the disclosure of information. The methodological typology applied in the present work was exploratory and descriptive, in relation to the research procedures, bibliographic research was used and interviews were carried out with accounting professionals, auditors and accountants. According to the results presented, it is concluded that accountants and auditors understand that the technological development to be applied in accounting documents with the application of blockchain technology is a factor that these accounting professionals who generate the security of electronic documents is a concern. And, using this same blockchain technology is relevant the agility in the disclosure of data and information of the entities. In the perception of auditors and accountants the implementation of blockchain technology, although they do not believe that current positions and functions should be affected, they point out that accounting professionals should improve other areas of knowledge, especially information technology, as they use electronic systems determining new challenges to accounting professionals for the development of their professional activities, pointing out the training of professionals who work in the area