A percepção dos contadores do CRC/AL sobre a utilização da tecnologia blockchain na contabilidade

Abstract

Over the years, an accounting area has been facing several transformations, mainly due to technological evolutions that usually bring innovations and have a great impact on labor relations, often promoting disruptive changes. In this perspective, this study aimed to identify a perception of Accountants registered with the Regional Accounting Council of Alagoas (CRC / AL) about the use of Blockchain technology in Accounting. Thus, to achieve this goal, a survey was applied containing 15 questions arranged in 4 topics: Accountant Profile, Knowledge, Contribution and Implementation of Blockchain technology in accounting. The methodology implemented in the study was an exploratory-descriptive research due to the search for information in bibliographic references and a survey, showing a quantitative approach. The results showed that accounting professionals believe that Blockchain technology will bring a relevant contribution, greater security and speed in the accounting transaction, being able to cause changes in the way operations are carried out. However, accountants have a low level of knowledge about this technology and believe that there would be resistance from their peers for implementation. As for customer acceptance and implementation cost, there was neutrality in the perception of accountants.