A carregar...
Publicação
Impacto da transformação digital na contabilidade : estudo comparativo entre a caixa geral de depósitos e o banco santander Portugal
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 538.22 KB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
O presente TFM analisa comparativamente o impacto da transformação digital e da automatização de processos contabilísticos em duas instituições financeiras de referência em Portugal: a Caixa Geral de Depósitos (CGD), banco público, e o Banco Santander Portugal, pertencente a um grupo privado multinacional. O estudo parte da necessidade de compreender de que forma as tecnologias emergentes estão a redefinir as práticas contabilísticas tradicionais, a aumentar a eficiência operacional e a transformar o papel dos profissionais de contabilidade. São abordadas as tecnologias com maior impacto — nomeadamente Robotic Process Automation (RPA), Inteligência Artificial (IA), Blockchain, Big Data, Business Intelligence (BI) e Computação em Nuvem — com destaque para os benefícios concretos e os desafios associados à sua implementação no setor bancário. A metodologia seguida assenta, essencialmente, na análise documental de relatórios institucionais e indicadores financeiros, complementada por literatura científica relevante. Os resultados evidenciam ganhos operacionais expressivos em ambas as instituições, ainda que com diferenças ao nível das estratégias de adoção, do grau de maturidade digital e da gestão da mudança organizacional. O TFM termina com recomendações práticas para facilitar a transição para modelos contabilísticos mais digitais, eficientes e em conformidade com as exigências regulatórias e de sustentabilidade, contribuindo para o debate em torno do futuro da profissão contabilística.
This dissertation provides a comparative analysis of the impact of digital transformation and the automation of accounting processes in two leading financial institutions in Portugal: Caixa Geral de Depósitos (CGD), a public bank, and Banco Santander Portugal, part of a multinational private group. The study arises from the need to understand how emerging technologies are redefining traditional accounting practices, enhancing operational efficiency, and reshaping the role of accounting professionals. The most impactful technologies are examined — namely Robotic Process Automation (RPA), Artificial Intelligence (AI), Blockchain, Big Data, Business Intelligence (BI), and Cloud Computing — with emphasis on the tangible benefits and practical challenges associated with their implementation in the banking sector. The adopted methodology is primarily based on documentary analysis of institutional reports and financial indicators, complemented by relevant academic literature. The findings reveal significant operational gains in both institutions, although with differences in their technological adoption strategies, levels of digital maturity, and approaches to organizational change. The dissertation concludes with practical recommendations to support the transition toward more digital and efficient accounting models, aligned with regulatory and sustainability requirements, thereby contributing to the ongoing discussion on the future of the accounting profession.
This dissertation provides a comparative analysis of the impact of digital transformation and the automation of accounting processes in two leading financial institutions in Portugal: Caixa Geral de Depósitos (CGD), a public bank, and Banco Santander Portugal, part of a multinational private group. The study arises from the need to understand how emerging technologies are redefining traditional accounting practices, enhancing operational efficiency, and reshaping the role of accounting professionals. The most impactful technologies are examined — namely Robotic Process Automation (RPA), Artificial Intelligence (AI), Blockchain, Big Data, Business Intelligence (BI), and Cloud Computing — with emphasis on the tangible benefits and practical challenges associated with their implementation in the banking sector. The adopted methodology is primarily based on documentary analysis of institutional reports and financial indicators, complemented by relevant academic literature. The findings reveal significant operational gains in both institutions, although with differences in their technological adoption strategies, levels of digital maturity, and approaches to organizational change. The dissertation concludes with practical recommendations to support the transition toward more digital and efficient accounting models, aligned with regulatory and sustainability requirements, thereby contributing to the ongoing discussion on the future of the accounting profession.
Descrição
Trabalho Final de Mestrado, Contabilidade, Fiscalidade e Finanças Empresariais, ISEG, 2025.
Palavras-chave
Digital Transformation Accounting Automation RPA Artificial Intelligence Banking Transformação Digital Contabilidade Automatização RPA Inteligência Artificial Banca