On the Path to Innovation: Analysis of Accounting Companies› Innovation Capabilities in Digital Technologies

Abstract

Purpose-This article examines the innovation capability of accounting firms in the Brazilian market, in their use of digital technologies, based on technology development, operation, management, and transaction capabilities. Design/methodology/approach-We carried out interviews with the main managers of the companies and collected institutional documents and external documents on the national and international context of accounting business innovation. Findings-Accounting has begun on the traditional path towards digital innovation, demonstrating the quality and value that technology-related solutions can generate when exploited in business and especially in processes. This increase in technology causes changes in accounting business models. Originality/value-The paper contributes to the theoretical body of work on innovation and accounting, identifying that this area is on the way towards innovation by using new technologies in the creation of operations and transaction management. It is clear that the process of innovation and digital transformation already presents a real challenge to be managed.

Innovation capabilities for sustainability: a comparison between Green and Gray companies

“…Each capability corresponds to one type of innovation: development for product innovation, operation for process innovation, management for managerial innovation and transaction for commercial innovation (marketing), covering the four types of innovation advocated by Schumpeter (1942). Furthermore, it has already been applied and validated in distinct research with companies from different industries and segments, such as manufacturing (Alves et al , 2017), service (Daniel et al , 2017), agribusiness (Oliveira et al , 2019), digital technologies (Schiavi et al , 2020) and water innovation (Mvulirwenande and When, 2020). Table 1 summarizes the four capabilities and definitions, based on Zawislak et al (2012).…”

Inovação Tecnológica Em Escritórios De Contabilidade: Confiabilidade, Complexidade Na Execução De Serviços E Eficiência Organizacional

“…A inovação tecnológica é vinculada ao sistema econômico, uma vez que se configura como um fator preponderante no alcance do lucro e na vantagem competitiva das organizações (Schumpeter, 1982). Não obstante, essa inovação alicerçada em novas tecnologias está cada vez mais presente em escritórios contábeis (Schiavi et al, 2020).…”

“…Surge a necessidade de compreender a inovação tecnológica e como essa se apresenta nos diferentes estágios em que os escritórios se encontram, em consonância a emergente disrupção tecnológica nos escritórios contábeis (Kumar, 2018;Pepe, 2011;Schiavi, Momo, Behr & Maçada, 2020;Silva et al, 2019;Smith, 2018;Rîndaşu, 2019;Rudansky-Kloppers & Van den Bergh, 2019). Por meio das evidências sobre essas relações entre fatores condicionantes e limitantes à inovação tecnológica e sua associação com as características dos escritórios contábeis, subsídios são elencados para a gestão dos mesmos.…”

Social, environmental, and economic dimensions of innovation capabilities: Theorizing from sustainable business

“…Nonetheless, the interaction between the four innovation capabilities (Zawislak et al, 2012) and the three dimensions of sustainability has not yet been addressed since prior studies applied the model only in traditional companies (e.g., Pufal & Zawislak, 2022; Schiavi et al, 2020). To relate the four innovation capabilities with the dimensions of sustainability, it is necessary to enter the context of sustainable business.…”