O IMPACTO DA TECNOLOGIA DE INFORMAÇÃO NAS PRÁTICAS CONTÁBEIS NAS PEQUENAS E MÉDIAS EMPRESAS

Abstract

The objective of this study is to analyze the impact of using information technology on the accounting practices of small and medium-sized companies, located in the municipality of Nova Andradina – MS. The methodological procedures are characterized as descriptive research, with quantitative analysis. Data collection took place through a questionnaire, sent using the Google Forms tool. The sample consists of 104 small and medium-sized companies. The results indicate that among the respondents, 50% hold management positions, and the time of activity ranges from 16 to 30 years. The use of technology facilitated compliance with tax and regulatory requirements, with a RM of 4.70, technologies expanded the company's competition in the market with a RM of 4.69. It is worth mentioning that one of the challenges identified is the difficulties in hiring new employees 4.38 RM on a scale of 1 to 5. Regarding the form of taxation, 88.42% fall under the simple national tax, and 85.78% in the activity in commerce. One of the main challenges identified was the difficulties in hiring employees, who need to update themselves due to technological changes, which implies the adoption of new resources. In this aspect, through the data collected, it is highlighted that the responding companies use information technologies, in a way that contributes to the fulfillment of regulatory obligations, contributes to the reduction of human errors, provides agility in the generation of data to assist in making strategic decisions and operational. Keywords: Technological Advances. General Accounting. Impact. Companies.