A influência da pandemia na gestão contábil dos escritórios de contabilidade: um estudo no município de Juazeiro do Norte - CE

Abstract

This undergraduate thesis investigated the influence of the COVID-19 pandemic on the management of accounting firms located in the municipality of Juazeiro do Norte, Ceará. The health and economic crisis imposed unprecedented challenges on accounting professionals, demanding rapid adaptation and a strategic repositioning of the profession. The study's General Objective was to analyze the transformations in processes, technologies, and perceptions of accountants facing the changes brought by the pandemic. The methodology employed was descriptive with a quantitative approach, using semi-structured interviews applied to 10 professionals in the field. The results showed that the greatest challenge was Normative Uncertainty and Bureaucracy with Public Agencies (40% of mentions), while the main permanent change was Accelerated Digital Transformation (70%). Technology was considered fundamental by 100% of respondents. Clients' Operational and Financial Continuity was the main source of uncertainty (50%), addressed by the strategic use of the Income Statement (DRE) and the Balance Sheet (60%). It was concluded that the accounting firms in Juazeiro do Norte responded to the crisis with an irreversible acceleration of digital transformation, compelling the accountant to act as a strategic consultant in risk management.