The evolution of accounting and the digital age

Abstract

The article discusses the evolutionary trajectory of accounting from its origins to the digital age, highlighting its historical relevance in different periods, such as ancient, medieval, modern and scientific accounting. In the Brazilian context, accounting played a prominent role in significant events during the colonial and imperial periods. The theoretical framework emphasizes the essential milestones throughout this accounting evolution. The aim of the research is to highlight the transformations in accounting from its inception to the present day, emphasizing the perspective and adaptation of accountants in the face of technological advances that shape the contemporary accounting scenario. This study adopted the quali-quanti method in a case study, applying a questionnaire, prepared via Google Forms, to 30 accounting professionals in Paraíso do Norte and the por its region. The results revealed that the majority of participants perceive significant advances with the introduction of technology in the accounting area, especially with regard to regard to por regarding.