USO DE FERRAMENTAS TECNOLÓGICAS EM ESCRITÓRIO DE CONTABILIDADE RURAL

Abstract

This article examines how the use of technological tools in rural accounting offices influences daily processes and the quality of accounting information in agribusiness. A bibliographic, qualitative, and exploratory approach was adopted, focusing on identifying the main software and systems used (specific ERPs, automated posting, integration with eSocial and LCDPR, cloud computing, and artificial intelligence solutions) and evaluating their effects on bookkeeping, asset control, cost calculation, and decision-making support. The results indicate that digitalization increases the accuracy of records, reduces errors and rework, speeds up compliance with ancillary obligations, and enhances the accountant’s consultative capacity, strengthening transparency, governance, and access to credit. However, adoption barriers persist, particularly in small properties and smaller offices, related to low accounting literacy, cultural resistance, and implementation costs. It is concluded that technology reshapes the role of the rural accountant from operational to strategic and that phased implementation pathways, combined with continuous training initiatives, are essential to capture efficiency gains and competitiveness in the sector.