Desafios e perspectivas da profissão contábil na percepção dos profissionais de contabilidade no município de Maceió-AL

Abstract

This article explores the challenges and perspectives for the accounting profession as perceived by professionals in Maceió, AL, within a context of profound echnological transformations and the post-COVID-19 landscape. As an applied social science, accounting has evolved from ancient times, remaining fundamental for recording and interpreting financial and asset data, and supporting decision-making in various types of entities. Using a mixed-method approach and a field study with questionnaires distributed to 107 accountants in the region, the research analyzed perceptions about digital modernization and current professional challenges, such as the need for constant updates and adaptation to new technological demands and regulatory changes. The results highlighted that, although digital technologies have introduced essential tools such as SPED and e-Social, they also require additional skills and greater flexibility from accountants to meet the demands of a rapidly changing market. It is concluded that, to thrive, professionals need to invest in interpersonal, technical, and ethical skills aligned with the digital landscape.