Loading...
Publication
A Inteligência Artificial na Contabilidade – A perceção dos profissionais de Contabilidade
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 833.04 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A integração de tecnologias de Inteligência Artificial (IA) na Contabilidade estimulou
avanços e alterações significativas nas práticas atuais desta ciência. Como tal, a literatura
tem destacado cada vez mais uma utilização híbrida da Contabilidade, e o profissional
tem assumido cada vez mais funções de análise e interpretação da informação, utilizando
as ferramentas de IA para melhorar essa análise.
Com este trabalho procura-se averiguar como é que está a ser implementada a IA na área
da Contabilidade e qual a perceção dos profissionais de Contabilidade, de modo a
contribuir para o conhecimento sobre o desenvolvimento da IA na Contabilidade.
Para isso, começa-se com uma revisão de literatura, de forma a aprofundar conceitos e
explorar em que medida os estudos realizados evidenciam resultados sobre a presença
da IA na Contabilidade. De seguida, tendo em conta a revisão de literatura, formulámos
proposições e desenvolvemos um estudo empírico junto de profissionais de
Contabilidade. Para averiguar a perceção destes profissionais, construímos um guião de
entrevista, de forma a confirmarmos se se verificava na realidade o que a literatura
destacava.
Como resultados destacam-se os benefícios obtidos pelas organizações que utilizam a IA
nos processos contabilísticos, incluindo uma maior precisão, os ganhos de eficiência e
insights estratégicos. Destacamos também a importância da utilização da IA de forma
correta, com benefícios em várias áreas da empresa, de forma a poder ser uma constante
mais-valia no mundo do trabalho. Torna-se também relevante a contínua formação dos
profissionais para conseguirem acompanhar as mudanças tecnológicas atuais.
Como limitações de pesquisa, destacamos a dificuldade em conseguir encontrar
profissionais interessados em participar na entrevista, dado que muitos ignoraram as
tentativas de contacto e também o facto de não existirem muitos estudos científicos que
contribuam para o aprofundamento do tema. É precisamente esta escassez de trabalhos
nesta área que representa uma lacuna que nos propomos colmatar com esta dissertação.
Como sugestões de futuros trabalhos, destaca-se tentar perceber como é que estas
ferramentas se vão adaptar a certas tarefas na Contabilidade, como é que o ensino da
Contabilidade, no ensino superior vai ser alterado, tendo em conta estas mudanças e como os sistemas de segurança e privacidade se vão adaptar/alterar tendo em conta a
grande quantidade de dados e o que isso pode implicar para os profissionais da
Contabilidade.
The integration of Artificial Intelligence (AI) technologies in Accounting has stimulated significant advances and changes in the current practices of this science. As such, the literature has increasingly highlighted a hybrid use of Accounting, and professionals have increasingly assumed functions of analyzing and interpreting information, using AI tools to improve this analysis. This work seeks to find out how AI is being implemented in the area of accounting and what the perception of accounting professionals is, in order to contribute to knowledge about the development of AI in Accounting. Firstly, we begin with a literature review in order to deepen concepts and explore the extent to which the studies carried out show results about the presence of AI in Accounting. Then, in order to the literature review, we formulated propositions and developed an empirical study with Accounting professionals. To investigate the perception of these professionals, we created an interview guide to confirm whether what the literature highlighted was actually true. The results highlight the benefits obtained by organizations that use AI in accounting processes, including greater precision, efficiency gains and strategic insights. We also highlight the importance of using AI correctly with benefits in various areas of the company, so that it can be a constant added value in the world of work. It is also important to continuously train professionals to be able to keep up with current technological changes. As research limitations, we highlight the difficulty in finding professionals interested in participating in the interview, many ignored attempts to contact them and also the fact that there are not many scientific studies that contribute to delving deeper into the topic. It is precisely this scarcity of work in this area that represents a gap that we propose to fill with this dissertation. As suggestions for future work, it is worth trying to understand how these tools will adapt to certain tasks in Accounting, how Accounting teaching in higher education will be changed taking these changes into account, and how accounting systems securityand privacy will adapt/change taking into account the large amount of data and what this may imply for Accounting professionals.
The integration of Artificial Intelligence (AI) technologies in Accounting has stimulated significant advances and changes in the current practices of this science. As such, the literature has increasingly highlighted a hybrid use of Accounting, and professionals have increasingly assumed functions of analyzing and interpreting information, using AI tools to improve this analysis. This work seeks to find out how AI is being implemented in the area of accounting and what the perception of accounting professionals is, in order to contribute to knowledge about the development of AI in Accounting. Firstly, we begin with a literature review in order to deepen concepts and explore the extent to which the studies carried out show results about the presence of AI in Accounting. Then, in order to the literature review, we formulated propositions and developed an empirical study with Accounting professionals. To investigate the perception of these professionals, we created an interview guide to confirm whether what the literature highlighted was actually true. The results highlight the benefits obtained by organizations that use AI in accounting processes, including greater precision, efficiency gains and strategic insights. We also highlight the importance of using AI correctly with benefits in various areas of the company, so that it can be a constant added value in the world of work. It is also important to continuously train professionals to be able to keep up with current technological changes. As research limitations, we highlight the difficulty in finding professionals interested in participating in the interview, many ignored attempts to contact them and also the fact that there are not many scientific studies that contribute to delving deeper into the topic. It is precisely this scarcity of work in this area that represents a gap that we propose to fill with this dissertation. As suggestions for future work, it is worth trying to understand how these tools will adapt to certain tasks in Accounting, how Accounting teaching in higher education will be changed taking these changes into account, and how accounting systems securityand privacy will adapt/change taking into account the large amount of data and what this may imply for Accounting professionals.
Description
Keywords
Chatgpt Contabilidade Inteligência Artificial