A tecnologia como mecanismo impulsionador do empreendedorismo na contabildiade: abordagem teórica

Abstract

Accounting is a social science applied to individuals and legal entities, aiming to control the assets of entities in order to provide reliable, error-free, complete and relevant information to users. Accounting is becoming easier and more productive and agile with the advancement of technology, the accounting professional is going through a moment in which it requires new knowledge and adaptations, as the advancement of information technology within organizations has made managers develop with better results, in decision making and in the elaboration of strategic plans. The project's theme is: TECHNOLOGY AS A DRIVING MECHANISM OF ENTREPRENEURSHIP IN ACCOUNTING: Theoretical Approaches. This is a bibliographic research with a qualitative approach and descriptive nature. The problem that this research sought to answer was: How can technology be relevant and boost accounting and accounting professionals when undertaking and seeking improvements in their area of expertise? The main purpose of the work is to identify and evaluate the possibilities, challenges and risks that entrepreneurial accountants will be subject to, with the use of information technology (IT). And as specific objectives they have: To describe the main elements that accountants observed when becoming an entrepreneur; to relate the adoption of the new precepts of the profession with the professional qualification, on the part of the Accountant; Identify the advantages and disadvantages of undertaking in the accounting field; Analyze the impacts of technology in the accounting field.