Palavras-chave
ferramentas tecnológicas
contabilidade
competências
currículo
Como Citar
Resumo
No contexto da Quinta Revolução Industrial e do novo paradigma científico-tecnológico, este artigo apresenta os resultados de um estudo que teve como objetivo analisar o uso de ferramentas de inovação tecnológica por profissionais de contabilidade de quatro universidades da América do Sul. Adotando uma abordagem de métodos mistos, o estudo reúne um diagnóstico sobre a forma como 85 profissionais de contabilidade utilizam suas capacidades de inovação tecnológica. Os dados foram coletados por meio de questionários do tipo Likert e analisados com o uso de estatísticas descritivas; posteriormente, os resultados foram triangulados com entrevistas em profundidade e revisão da literatura pertinente. Os resultados indicam que o uso das capacidades de inovação tecnológica entre os profissionais de contabilidade permanece abaixo das expectativas teóricas identificadas. Os programas de formação em contabilidade devem fomentar o desenvolvimento das competências necessárias para atuar de forma eficaz nesse novo ecossistema tecnológico. Este estudo contribui para o corpo de conhecimento ao identificar fragilidades na formação dos profissionais de contabilidade quanto ao uso de ferramentas tecnológicas, incentivando, assim, os programas de contabilidade sul-americanos a fortalecerem seus currículos baseados em competências para atender a essas demandas.
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