{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2022,3,29]],"date-time":"2022-03-29T04:13:18Z","timestamp":1648527198934},"reference-count":12,"publisher":"FapUNIFESP (SciELO)","issue":"27","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Rev. contab. finan\u00e7."],"published-print":{"date-parts":[[2001,12]]},"abstract":"<jats:p>Reconhecemos que as novas tecnologias da informa\u00e7\u00e3o alteraram profundamente a sociedade actual. As altera\u00e7\u00f5es, de forma mais ou menos profundas, podem ser observadas em quase todas as \u00e1reas de actividade. A Contabilidade e a Auditoria n\u00e3o constituem excep\u00e7\u00f5es. A aus\u00eancia de contornos definidos acerca destas tecnologias resulta em controv\u00e9rsia que vem merecendo a aten\u00e7\u00e3o de diversos organismos reguladores e entidades normalizadoras nacionais e internacionais, bem como do mundo acad\u00e9mico. Assumindo-se a forma, conte\u00fado, apresenta\u00e7\u00e3o e seguran\u00e7a do relato financeiro como as principais fontes de discuss\u00e3o. Num ambiente de mudan\u00e7a, as profiss\u00f5es de contabilista e auditor t\u00eam de se adaptar \u00e0s novas tecnologias, reposicionando-se, com o intuito de liderar os sistemas de informa\u00e7\u00e3o financeira, pelo que a capacidade de lidar com as tecnologias consiste num requisito essencial \u00e0 forma\u00e7\u00e3o destes profissionais.<\/jats:p>","DOI":"10.1590\/s1519-70772001000300002","type":"journal-article","created":{"date-parts":[[2017,2,3]],"date-time":"2017-02-03T17:35:12Z","timestamp":1486143312000},"page":"24-32","source":"Crossref","is-referenced-by-count":0,"title":["As novas tecnologias como ve\u00edculo de transmiss\u00e3o da informa\u00e7\u00e3o financeira"],"prefix":"10.1590","volume":"12","author":[{"given":"Paula Alexandra Gomes da","family":"Silva","sequence":"first","affiliation":[{"name":"Universidade de Aveiro"}]},{"given":"Paulo Alexandre Pimenta","family":"Alves","sequence":"additional","affiliation":[{"name":"Universidade de Aveiro"}]}],"member":"530","reference":[{"key":"ref1","series-title":"Report of the Special Committee on Financial Reporting: Improving business reporting - A customer focus","year":"1994"},{"key":"ref2","author":"Alves Paulo","year":"2000"},{"key":"ref3","series-title":"Relato financeiro: O novo paradigma das tecnologias da informa\u00e7\u00e3o","author":"Alves Paulo"},{"issue":"2","key":"ref4","doi-asserted-by":"crossref","first-page":"303","DOI":"10.1080\/096381899336050","article-title":"The future of intelligent Internet agents in European financial reporting","author":"Baldwin A. A","year":"1999","journal-title":"The European Accounting Review"},{"key":"ref5","series-title":"Entendimentos e recomenda\u00e7\u00f5es da CMVM sobre a utiliza\u00e7\u00e3o da Internet","year":"2000"},{"issue":"2","key":"ref6","doi-asserted-by":"crossref","first-page":"335","DOI":"10.1080\/096381899336078","article-title":"Financial reporting on the Internet and the external audit","author":"Debreceny Roger","year":"1999","journal-title":"The European Accounting Review"},{"issue":"2","key":"ref7","first-page":"61","article-title":"The third wave breaks on the shores of accounting","author":"Elliot Robert K","year":"1992","journal-title":"Accounting Horizons"},{"key":"ref8","series-title":"Business reporting research project: Electronic distribution of business reporting information","year":"2000"},{"key":"ref9","series-title":"Discussion Paper: Shaping IASC for the future","year":"1998"},{"key":"ref10","series-title":"Business reporting on the Internet","year":"1999"},{"key":"ref11","series-title":"Trends in Internet financial reporting","author":"Jones Michael J","year":"2001"},{"key":"ref12","series-title":"Rethinking disclosures in the information age: can there be too much of a good thing?","author":"Unger Laura S","year":"2000"}],"container-title":["Revista Contabilidade &amp; Finan\u00e7as"],"original-title":[],"link":[{"URL":"http:\/\/www.scielo.br\/pdf\/rcf\/v12n27\/v12n27a02.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2018,8,15]],"date-time":"2018-08-15T11:40:49Z","timestamp":1534333249000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.scielo.br\/scielo.php?script=sci_arttext&pid=S1519-70772001000300002&lng=pt&tlng=pt"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2001,12]]},"references-count":12,"journal-issue":{"issue":"27","published-print":{"date-parts":[[2001,12]]}},"alternative-id":["S1519-70772001000300002"],"URL":"https:\/\/doi.org\/10.1590\/s1519-70772001000300002","relation":{},"ISSN":["1519-7077"],"issn-type":[{"value":"1519-7077","type":"electronic"}],"subject":[],"published":{"date-parts":[[2001,12]]}}}