Innovation in accounting offices in times of pandemic

Abstract

The Covid 19 Pandemic imposed a new socioeconomic situation in which accounting offices had to adapt suddenly to mitigate the impacts arising from social isolation, the global financial downturn and the virus itself. In this context, the present study has the general objective of evaluating the changes that occurred in the operations of the offices in the face of the Covid-19 pandemic, and as specific objectives: to verify the adoption of new ICTs; identify the adoption of new ways of working; and assess organizational performance in accounting firms. The objective was achieved through a qualitative-quantitative methodological application, with a non-probabilistic sample, carrying out a questionnaire with 47 companies, and selecting 38, as they are the ones that have more than 3 years of existence among the interviewees, which makes it possible to experience the abrupt pre- and post-pandemic adaptation. The questionnaire also raised the profile of respondents and companies. and collected the answers through notes that expressed the degree of agreement from 0 to 10 in relation to the 40 stated assertions. The results found in this research indicate that the accounting offices surveyed were adept at changes and new ways of providing service. However, the efforts needed to innovate and implement ICTs were, at times, a barrier, as they demanded financial and behavioral efforts in a challenging environment. The ICTs experienced by the respondents made it possible for services to be provided with more agility, security, practicality, customization and expertise. Customers were satisfied with the adaptation of service delivery and the number of services increased. However, the companies' profitability rates fell, and the customer base did not increase as the respondents intended.