DIGITAL ACCOUNTING AND THE IMPACT OF TECHNOLOGY ON ACCOUNTING PROFESSIONALS

Abstract

Digital accounting emerges as a response to the demands of the Fourth Industrial Revolution, incorporating technologies such as artificial intelligence, big data, and cloud systems that profoundly reshape the role of accounting professionals. In this transformative scenario, the present study is justified by the need to understand the real impacts of digitalization on accounting processes and on the competencies required by the market. The main objective of the research is to analyze how digital accounting affects accountants' performance, identifying opportunities, challenges, and ethical implications. A qualitative, exploratory methodology was used, based on a literature review of scientific publications from 2020 to 2024. Data collection was carried out from reliable academic sources, with critical analysis of content related to automation of accounting services, transformation in professional routines, and new demands on accounting profiles. The results show a profound structural shift in the profession, highlighting benefits such as increased productivity, greater data accuracy, and strategic roles, while also revealing barriers such as resistance to change, the constant need for training, and vulnerabilities in information security. The conclusions indicate that the success of digital accounting is directly linked to professionals’ ability to adapt technically and behaviorally, along with an ethical commitment to data management. Thus, the findings contribute to both academic discussion and professional practice, emphasizing the importance of continuous education and structural investments to ensure the sustainability of the accounting profession in the digital future.