A Era Digital e suas contribuições para a Contabilidade: evolução histórica dos processos contábeis

Abstract

Humanity lives in constant evolution and its history is directly linked to the emergence of accounting. Accounting has been present since the earliest times and has been fitting for each new phase of human development. The Digital Era represents an important evolution for all areas of human performance and understanding the impact of this new reality on accounting science is one of the great challenges of the accounting professional. Accounting was for a long time hostage to slow and bureaucratic processes, which often compromised the company's relationship with the tax authorities, resulting in the payment of fines and the collection of figures that did not correspond to the amount owed. Since the advent of accounting information systems and the new taxes imposed by the tax authorities, accounting started to offer services with greater agility and accuracy of information, eliminating almost completely the existence of errors in its universe of operation. The accountant is no longer seen as just a simple issuer of guides, to be seen as a key piece in the new way of business management, contributing precisely to the success and expansion of business.