Accounting Professionals and Digital Maturity: insight from the reflections of digital transformation / Profissionais Contábeis e Maturidade Digital: insights sobre os reflexos da transformação digital

Gisleise Aguiar, Luis Gouveia, Fabio Rodrigues


The digital transformation has introduced new challenges and significant changes for society, intensified in this time of (post) pandemic (COVID-19). Among these challenges, the process of learning new technology by professionals, known as digital maturity, has taken on a critical role. It is a fact that digital maturity and digital transformation are not the same thing, but are intimately connected, as both are essential in the current business context.

Despite the relevance of the matter, state of the art focuses, mainly, on building models to evaluate the digital maturity of organizations, reducing the prospect of impacts on the professionals. The goal of this research seeks firstly to evaluate studies on digital technology and their impacts on accounting. For this, bibliographical research was carried out based on Scopus and Science Direct examining the relevant publications on digital technology and accounting. Next, we analyzed the results found on the research conducted with accounting postgraduate students in order to understand their level of digital maturity regarding the technologies in evidence in the current market. The analyses revealed that, despite the impact, accounting professionals are still quite unaware of or have limited knowledge about these technologies and consequently the reflexes on their profession.


Digital Maturity, Digital Transformation, Accounting Profession

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