The perception of portuguese accountants on the impact of the implementation of E-Accounting with SAFT-PT

Abstract

The researchers proceed with a quantitative approach resulting from a questionnaire addressed to Portuguese accountants in order to know their perceptions on the impact of adopting e-accounting to understand if they perceive it as a threat or as an opportunity for this profession. The authors found that respondents mostly believe that the level of dependency between accounting and taxation is medium, but that will sharply increase with the introduction of the e-accounting. The researchers found that most accountants perceive the implementation of e-accounting as a mix between problem and opportunity, whose main obstacle to implementation is, from the respondents’ perspective, the inability of clients and employers to collaborate with this process. Additionally, data suggest that professional experience of the accountants, the development of the activity in accounting office or by other form, and finally, being certified accountants or accounting technicians are variables with impact on respondents’ perceptions in this context.