文章基本信息

标题：On the Path to Innovation: Analysis of Accounting Companies' Innovation Capabilities in Digital Technologies
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作者：Giovana Sordi Schiavi ; Fernanda da Silva Momo ; Ariel Behr 等
期刊名称：Revista Brasileira de Gestão de Negócios
印刷版ISSN：1806-4892
电子版ISSN：1983-0807
出版年度：2020
卷号：22
期号：2
DOI：10.7819/rbgn.v22i2.4051
语种：Spanish
出版社：Fundação Escola de Comércio Álvares Penteado
摘要：Purpose – This article examines the innovation capability of accounting firms in the Brazilian market, in their use of digital technologies, based on technology development, operation, management, and transaction capabilities. Design/methodology/approach – We carried out interviews with the main managers of the companies and collected institutional documents and external documents on the national and international context of accounting business innovation. Findings – Accounting has begun on the traditional path towards digital innovation, demonstrating the quality and value that technology-related solutions can generate when exploited in business and especially in processes. This increase in technology causes changes in accounting business models. Originality/value –The paper contributes to the theoretical body of work on innovation and accounting, identifying that this area is on the way towards innovation by using new technologies in the creation of operations and transaction management. It is clear that the process of innovation and digital transformation already presents a real challenge to be managed.