Effects of technology on the provision of accounting services: a study on the perception of managers

• Main Author: Rodrigues, Genailda Nascimento
• Publication Date: 2024
• Other Authors: dos Santos, Josaias Santana, Cavalcante Junior, Florisvaldo Cunha, Lima, Lavoisiene Rodrigues de
• Format: Article
• Language: por
• Source: Saber Humano (Online)
• Download full: https://saberhumano.emnuvens.com.br/sh/article/view/692
• topic: accounting services; information technology; managers; businesspeople; servicios de contabilidad; tecnología de la información; directivos; empresarios; serviços contábeis; tecnologia da informação; gestores; empresários

This study aimed to analyze the perception of business managers about the effects of technology on the provision of professional accounting services. The research is characterized in terms of objectives as descriptive, in terms of procedures as survey type and in terms of approach as quantitative. The sample is characterized as non-probabilistic and was made accessible to 100 business managers. Data collection was through a structured questionnaire on a 10 (ten) point scale and prepared using the Google Forms platform. The method used to analyze statistics was through exploratory factor analysis. The results obtained indicated that 10 factors impact accounting services considering the technological environment in the perception of business managers, which are: reliability and security; agility and improvement; the integration provided; the time saved; instant communication; resolving unforeseen events; the company's growth; marketing; the effectiveness of activities and competitive differences that are directly impacted by the technological environment in relation to the accounting services offered. This study suggests that accounting professionals, when investing in technological tools, add value through greater perceived quality and customer satisfaction in the provision of professional accounting services.