ADMIRÁVEL ESCRITÓRIO NOVO? UM ESTUDO SOBRE ERP E OUTRAS FERRAMENTAS DIGITAIS APLICADOS À CONTABILIDADE

Abstract

Nowadays, there is a vast availability of software resources on the market, among them the so-called Enterprise Resource Planning (ERP) systems, or integrated information systems, stand out. Through its use, organizations have gained performance, reduced repetitive operations and also accessed a range of new possibilities, which become even greater with the use of complementary digital tools. Despite the advances, the accounting service delivered to the client does not seem to have undergone major changes and there is little literature indicating the benefits of generating timely information for clients to make decisions. Still, recent literature indicates technological resistance by accounting professionals and inertia in company management to encourage this adherence. As a result, there are indications of underutilization of technology in promoting perceived usefulness and adding value to clients and the management of accounting firms. With the general objective of understanding how the accounting offices in Mato Grosso do Sul were impacted by the adoption of ERP and other digital tools, nine managers of different companies that provide these services in Mato Grosso do Sul were interviewed, capturing perceptions regarding management and also in the delivery of the accounting service of these companies. Assuming that adapting to this reality is above all an adaptation to the environment, the theory of contingency was used as a theoretical lens and from it emerged the key factors for structuring the work. Data construction took place through semi-structured interviews, which were analyzed using the thematic template analysis technique (King, 2004). Among the main findings, it is possible to highlight the great adherence to a specific ERP by these organizations, but that alone does not meet all the needs of processing and treatment of information that accounting companies need, which ends up requiring them to seek other complementary digital tools in the market. In the managerial field, it was found that only 33.33% of the managers benefited from their management with the new tools, but the majority persists using older metrics of management and service pricing, demonstrating a confessed underutilization of the available tools and systems. In the operational field, there is evidence of a lack of understanding about the service agreement, which ends up making customers less collaborative with the use of contracted tools and ERP resources. Another finding worth mentioning was that there were managers who recognized that technological means were important allies to get through difficult times and that their best use was crucial for improving the organization. The findings indicate that the core of the benefits of technological adherence does not seem to be what organizations are using, but how and why they are using it, since the same ERP or tool can be used to provide a standard service, as well as for a more complete delivery that adds perceived utility or generates value to its client, a path that in fact proves to be the most solid way to overcome customer resistance in technological adherence.