Study goals
To investigate the impact of artificial intelligence on the daily operations of accounting offices in Teresina, identifying the most used AI tools and evaluating their efficiency in improving accounting services and optimizing operational performance.
Relevance / originality
The study addresses a growing but underexplored topic in Brazil: the integration of AI into accounting offices’ daily routines, revealing technological, operational, and strategic impacts, and contributing to the literature with specific evidence from Teresina’s professional context.
Methodology / approach
Quantitative research combined with literature review. Data were collected through online questionnaires applied to accounting offices in Teresina between May and July 2024, analyzed statistically and qualitatively to identify patterns, efficiencies, and challenges in AI adoption.
Main results
AI significantly improved accounting processes by reducing errors, increasing operational efficiency, optimizing routine activities, and enhancing client experience. Main benefits included faster service, better reporting, and strategic insights, while main challenges involved data privacy, integration issues, and need for continuous professional training.
Theoretical / methodological contributions
The study expands understanding of AI’s role in accounting practice, integrating technological, operational, and strategic perspectives. It offers empirical data from a Brazilian context, supporting the development of models for AI adoption in small and medium-sized accounting firms.
Social / management contributions
Findings guide managers in making informed decisions about AI investment and training, improve service quality for clients, and foster technological adaptation in accounting offices, contributing to professional competitiveness and modernization of the accounting sector in Brazil.