Browsing by Author "Duarte, Silvana"

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    Contabilidade 4.0 : análise dos avanços dos sistemas de tecnologia da informação no ambiente contábil
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Franco, Geovane; Faria, Ramiro Oliveira Pereira; Maciel, Ana Lúcia Monteiro; Duarte, Silvana
    Accounting 4.0 is directly linked to the fourth Industrial Revolution, responsible for innovating and optimizing digital processes, having systems capable of converging and integrating with various accounting tools. This study aimed to analyze the main impacts of the evolution of accounting 4.0 and to demonstrate the main challenges faced by accounting professionals in the city of Corumbá-MS. We used the methodology classified as descriptive, bibliographical, qualitative and quantitative and data collection through a questionnaire conducted by the Google Forms platform. The study identified a profile of the professionals who answered the questionnaire and found that 77% understand that the greatest impact of technology evolution on the accounting environment is directly linked to agility and time gain. 35.7% of the respondents, or approximately 67 accountants, only learn in practice how to deal with the new system without specific training and showed that the place where they work does not seek new technologies in the market to make it more effective. accountant's work and optimize the internal activities of the organization.
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    Novo Código de Ética do contador : uma análise da aceitabilidade na perspectiva dos contadores de Corumbá-ES e os impactos advindos das principais alterações
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Franco, Geovane; Santos, Paulo Geovani dos; Lossa, Gilmar Tavares; Souza, Alessandra da Silva Campos; Duarte, Silvana
    The new professional code of ethics of accountant is established in the Brazilian Accounting Norm (NBC PG 01), approved by the Federal Accounting Council (CFC), at September 7, 2019, and its updates and deletions are considered significant. We used the methodology classified as quantitative, descriptive, documental, and through data collection, the data showed that between all accountants analyzed during the research, only 76% of the accountants of Corumbá city were aware of the code update. Regarding the belittlement aspect, that there is not in the new code, about 70% were against the update, because it will be detrimental to the accountants. About the divulgation of prices and gratuity 76% are against because of class devaluation, and that would cause unfair competition and even disunion between accountants. Regarding price fixing, the answers were divided by 50% against and 50% in favor.