Uma contribuição à identificação e análise de alguns aspectos do comércio eletrônico e seus impactos sobre a profissão contábil

Abstract

Abstract: This work seeks to contribute to disseminate and broaden the understanding of Electronic Commerce, focusing on the impact generated by these transactions on the Accounting Profession. The following topics are addressed: legal and regulatory aspects, accounting principles, professional education, level of control in accounting transaction cycles, logical controls, and digital business logistics. The virtual scenario brings changes in the form of negotiation and in the operationalization of transactions, resulting in reflections in the accounting area, which needs to adapt to this Electronic Commerce environment so that Accounting can fulfill its role as an indispensable instrument for the management and decision-making by part of information users. 'In this scenario of electronic commercial transactions, the companies that will succeed will be those that use digital tools to reinvent their way of working. These companies will make decisions quickly. In this context, Accounting assumes a fundamental role, since the accounting system is a powerful bank of information that facilitates the decision-making process of organizations. By studying the current situation of the Electronic Commerce environment, it becomes possible to identify the opportunities and challenges that Accounting Professionals will have to face in order to keep up with the rapid evolution of the economic scenario, as well as the accounting management of the digital business, with its diversified electronic transactions. In the highly globalized context in which the accounting area is inserted, it is essential that the Accounting Professional is always receptive to assimilating new knowledge and technologies. This will add greater value to the services provided by the Accounting Class, making this professional category increasingly indispensable for the achievement of business, bringing benefits to society in general.