Desafios e transformações na contabilidade: uma retrospectiva das dificuldades e adaptações dos profissionais contábeis durante a pandemia da COVID-19

Abstract

This article aimed to analyze the challenges, difficulties faced, and adaptations made by accounting professionals during the COVID-19 pandemic, identifying the transformations that occurred in accounting practice and their impact on the profession. This research is classified as applied, qualitative, descriptive, and documentary. Additionally, a content analysis of articles addressing the topic was conducted using the Prisma Flow Diagram, which synthesized the results of primary studies, ensuring transparency in the selection and evaluation of studies.

The findings highlight that during the COVID-19 pandemic, accounting professionals faced significant challenges, particularly in transitioning to remote work. Lack of preparation, inadequate technological infrastructure, and initial resistance hindered adaptation, resulting in productivity issues. Constant changes in regulations increased work complexity, requiring team reinforcements and rapid adaptation to new technologies. Moreover, the need for virtual communication and remote services transformed accounting practice, accelerating the adoption of technologies and the digitization of the sector.

In conclusion, this study underscored the numerous challenges and adaptations faced by accounting professionals during the COVID-19 pandemic, revealing a swift and necessary transformation in accounting practice. The research highlighted that despite initial difficulties, such as the lack of technological infrastructure and resistance to change, the pandemic drove the sector’s digitization and modernization. Lessons learned during this period emphasize the importance of flexibility, technological advancement, and the ability to adapt in the face of adverse scenarios.