A percepção de contadores e de estudantes de ciências contábeis de Belo Horizonte quanto à aplicabilidade da tecnologia blockchain na contabilidade

Abstract

Innovations and technological advances brought the modernization of work, allowing new possibilities for the use and application of technology developed in various professional areas, an example of which are the possibilities of applicability of blockchain technology. In this context, this study aims to verify the perception of accountants and students of Accounting Sciences regarding the applicability of blockchain in accounting. For this, a descriptive research was carried out, following a quantitative approach with the application of questionnaires. The main results obtained, through 62 completed questionnaires, point out that respondents believe that blockchain is capable of generating changes and improvements to accounting information, mainly impacting the financial and auditing areas. Most respondents qualify the technology as important, however, the lack of professional training and the costs for implementing blockchain are the main challenges for the implementation and adoption of technology in companies. Carrying out this study promotes a debate among accountants and students working in the labor market for a greater application of technology as a working tool in the day-to-day work of accounting professionals.