Evolution of bookkeeping, tax, personnel and ancillary obligations: Survey in an accounting office

Abstract

Accounting began with man's desire to control his assets and has undergone several changes due to economic, political, social, scientific and recently technological progress. In this context, the study aimed to show the evolution of accounting in offices, from manual/mechanical accounting to the automation of entries. Data was collected through a semi-structured interview with an employee of the office studied who witnessed all the phases analyzed in the article. The results showed that the advent of information technology has facilitated the automation, import and integration of entries. However, the need for security has arisen, which is provided by a daily backup routine and mini-courses when necessary to train employees.

DOI:https://doi.org/10.56238/sevenIVmulti2023-049