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The impact of using ICT in the practice of certified accountants : The perception of certified accountants in the Leiria district

机译:使用ICT在注册会计师实践中的影响:Leiria区注册会计师的看法

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The fast evolution of information and communication technologies (ICT) has placed many challenges for the accounting profession. In this paper we examine how this evolution has been proceeding, trying to clarify the major impacts, advantages and disadvantages of the use of ICT. This research contributes to a better understanding of the impact of the use of ICT in the practice of accounting, assessed by the perception that professionals have of the use of technology in their professional context. Our results show that the use of these technologies is fundamental and identified as giving its users a set of benefits, namely in terms of increased efficiency and speed in collecting and processing information, reducing the time required to perform some tasks, improving the quality, reliability and availability of financial information.
机译:信息和通信技术(ICT)的快速演变为会计专业提出了许多挑战。 在本文中,我们研究了这种进化如何进行,试图澄清使用信息通信技术的主要影响,优缺点。 这项研究有助于更好地理解ICT在会计实践中使用ICT的影响,通过在专业人员在其专业背景下使用技术的感知来评估。 我们的研究结果表明,使用这些技术是基本的,并确定为其用户提供一系列福利,即在收集和加工信息中提高效率和速度方面,减少了执行一些任务所需的时间,提高质量,可靠性 和财务信息的可用性。

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