Accounting in the Fourth Industrial Revolution: from the perspective of accounting professionals from Abaeté and from the students of the accounting sciences course at UEMG,

The article will address the effects of the Fourth Industrial Revolution and the future of the accounting profession, referring to technological evolution. It is intended to answer what are the perspectives of accounting professionals and students of the Accounting Sciences Course at UEMG/Abaeté on the future of the accounting profession, after the advances provided by the Fourth Industrial Revolution. The methodology used will be qualitative research, through data collection and presentation in graphs and tables. The nature of the research is applied and exploratory, as it is a new subject, but one that inhabits professional and academic environments. It will be descriptive, therefore, a questionnaire will be applied to office owners and students from UEMG - Abaeté, it will be a field research being the target audience, Accountants from the municipality of Abaeté, Minas Gerais and students from the University of the State of Minas Gerais - UEMG Abaeté Unit. Intentional probabilistic sampling will be used, implying that everyone has knowledge about the subject, even if at a different level. According to the authors, there are risks for some professions, but having the adequate knowledge for the various aspects of Industry 4.0, it will be possible to remain in the market. The results pointed to a certain knowledge about the challenges to be faced with the new technologies arising from the Fourth Industrial Revolution.


Introduction
The Fourth Industrial Revolution and its effects, referring to the issues of technological evolution in several sectors of the world economy and also in the sectors of the Brazilian economy, that is, industry, services, finance, accounting, etc. The predictions, at first, seem catastrophic and frightening, seen, at the beginning of the work, when faced with a specific book "The Fourth Industrial Revolution" by the German Klaus Schwab.
According to Schwab (2016), unlike previous Revolutions that had a "matrix" technology that boosted the Industrial Revolution, such as the steam engine, the automobile industry and microelectronics, the technological wave spreads centrally.
There are several technologies that will boost this new Industrial Revolution, based on digital connectivity.
The world is witnessing the beginning of the Fourth Industrial Revolution, followed with great advances in work techniques used by professionals in their fields. (Ferrari, 2019). According to Bryant (2019), in his report based on a survey carried out with three thousand accountants, in which ninety percent (90%) of this total, stated they believe that accounting has undergone a cultural change.
Aiming to follow the technological advances related to the Fourth Industrial Revolution, this paper presents as a problematization, the need to know how much the professionals of the accounting offices of Abaeté, State of Minas Gerais, as well as with the students of the Accounting Sciences Course at the Universidade do Estado de Minas Gerais [University of the State of Minas Gerais] -UEMG Abaeté Unit, are aware of the innovations that the Fourth Industrial Revolution promises, and how they position themselves, facing the new technologies available on the market and those that will emerge during the process, as technologies are renewed at every moment. Thus, the question to be answered by this article is: what are the perspectives of accounting professionals and students of the Accounting Sciences Course at UEMG/Abaeté on the future of the accounting profession, after the advances provided by the Fourth Industrial Revolution?
With the arrival of the Fourth Industrial Revolution, which will cause a transformation greater than the other three revolutions that took place in the past, as it has very specific characteristics, for example, the speed with which changes are happening and also the breadth and depth, which demonstrates new perspectives able to change organizational systems in a complex and simultaneous way. With such boosting factors, it is created expectations that technological innovations will drastically influence the nature and characteristics of work, generating concern about the number of jobs that will be replaced or automated.
Faced with so many predictions about day-to-day technological advances in industries, companies, the job market, where experts from several areas of technology, economics and employment sectors guarantee extraordinary changes that will bring diverse and irreversible consequences from a technological economic and even financial perspective (SCHWAB, 2016).
Considering that Accounting and Accounting professionals need to be fully inserted in this context, it is necessary to understand the expectations of students of the Accounting Sciences course and professionals from the accounting offices of the municipality of Abaeté, State of Minas Gerais have in relation to the innovations brought by the Fourth Industrial Revolution. Schwab (2016) highlights that the Digital Revolution, which is one of the themes of the Fourth Industrial Revolution, will be primarily responsible for changing concepts of professional relationships of involvement and collaboration between individuals and institutions. The author stresses the difficulties that may arise in areas directly or indirectly affected by the effects of this Industry 4.0. With technological developments, methods, processes in industries in general, the evolution of systems, new data analysis techniques and the production of increasingly efficient and effective results from these sophisticated data analyses, which will bring more speed and accuracy to the of managers' decisions.
Thus, preparing this paper is justified to society for its thematic relevance, to the academy for trying to understand if professionals and students in the accounting area are prepared for the innovations arising from the Fourth Industrial Revolution, and to the market, since the foreseen changes promise affect several sectors, even threatening the existence of some professions, including the accounting profession.

Methodology
From the concepts related to the methodology, the construction of this article is characterized as qualitative research, since bibliographic concepts were used to clarify about Accounting and the Fourth Industrial Revolution, as a way of answering the objectives, data collections were carried out together to accountants in the municipality of Abaeté and students of the accounting sciences course at UEMG -Abaeté Unit. The data obtained were transformed into numerical information for better use and understanding of what is sought to be achieved. For such, it was used statistical techniques to obtain answers from the collected data that are presented in charts and tables.
The nature of the research used in the creation of this article follows the applied type, for the reason that the study is based on the actions that are being sought or developed, to adapt to the changes to be implemented and those already carried out by the Fourth Industrial Revolution affecting the Sciences Accounting, that is, those involving students and accounting professionals.
For the field research, the owners of the accounting offices in the municipality of Abaeté and the university students of the Accounting Sciences course at UEMG/Abaeté were chosen. It was used intentional non-probabilistic sampling, as it is understood that office owners and students have knowledge on the subject, even if they cannot all be considered at the same level, due to some factors such as: time of experience and practice that office owners have in relation to university students. This proposal would be providing data collection through sources with a high level of confidence, in relation to the research issue.
Therefore, the article is based on bibliographic research, using means such as books, magazines, articles, documents from the scientific environment, in the construction of an adequate theoretical framework for the clarification, understanding and conclusion of the problem and also the reach of the desired purposes. Research, Society andDevelopment, v. 11, n. 4, e54311427275, 2022 (CC BY 4.0) | ISSN 2525-3409 | DOI: http://dx.doi.org/10.33448/rsd-v11i4.27275 Aiming to contextualize the Fourth Industrial Revolution and what changes are expected for the Brazilian accounting sector, the research will be exploratory in the search to develop more clearly the doubts on the subject, which are unleashed in professional and academic environments. Especially for accountants and students of the Accounting Sciences course, the changes that are to come and directing actions to accounting professionals with the purpose of transforming these doubts into accessible concepts that are easy to understand for all.
Descriptive research was also used, for which a questionnaire was applied in the accounting offices of the city of Abaeté -MG and for the university students of the Accounting Sciences course at the Universidade do Estado de Minas Gerais 108 university students from different school periods working at the unit. Altogether, the sample was completed with the application of 120 (100%) questionnaires, obtaining a response from 46 (38.33%) subjects, and those who did not return totaled 74 (61.67%) subjects. Table 1 describes the population composing the sample, it can be seen that the young population represents the largest share of respondents 56.52% from 18 to 25 years old (men and women), it was also observed, the percentage expressive of 65.21% of respondents being female.  Cardoso and Nagai (2018), who pointed out the participation of students in universities, with an average age of 26 years representing 65% of the total. In terms of gender, the results are inconsistent, since Cardoso and Nagai (2018) found 35% women and 65% men.

Results
It can be seen through Figure 1 that 76.1% of the target audience are aware of the Fourth Industrial Revolution while 23.9% are unaware of the matter.  The results of Figure 2 show hope on the part of accountants and students, in the matter of survival of the profession, in the face of the challenges generated by artificial intelligence arising from the fourth industrial revolution. These results confirm the data found by Lima (2019), who pointed out that more than 60% of respondents disagreed with the end of the accounting profession being caused by the fourth industrial revolution.

The Accounting
As stated by Almeida (2017), accounting is an influential social science for decision-making, through the search for information, deep analysis and heritage registration, which is its subject matter of study.
According to Holanda (2001), accounting as a science of asset control is responsible for controlling and knowing the To know how old accounting is, you can have the bible as a reference. In one of his books, considered to be one of the oldest, the book of (Job, 1.3) says: "There was a very wealthy man named Job, whose patrimony was inventoried in detail in the book of Job" (Job, 42.12). "After losing everything, he recovers the goods, and a new inventory is presented in Job" (Zanluca & Zanluca, 2017).
Since then, accounting has been evolving and adapting to the innovations created, increasingly adhering to the digital age. (CFC, 2016). Research carried out by Oxford University shows that the chances of the services provided by accountants being replaced by machines with Artificial Intelligence (AI) are above ninety-four percent (94%) (Duartes, 2018).
On the other hand, for Breda (2019), President of the Federal Accounting Council (CFC) of Brazil says that he does not believe in the end of accounting, that it adapts to the environment, because, during the three Industrial Revolutions that occurred earlier, Accounting changed and remained.
As the world evolved and went through the three Industrial Revolutions, accountants and accounting recreate themselves and adapt to the innovations of the profession. Coming to the 21st century, it is necessary to take a college degree to be recognized and provide service as an accountant, no longer having only the profession of bookkeeper, being able to choose the area of activity, within accounting, in a wide range of options, among them: Business Planning, Education, Self-Employment and Public Bodies. (Reis, Silva, Silva, 2007).

The Regional Accounting Councils
On May 27, 1946, the Federal Council and the Regional Accounting Councils were created, through Decree-Law No.
9. 295, comprising in Art-10 all the attributions applicable to the Regional Accounting Councils -CRCs, namely: (Brasil, 1946) a) to issue and register the professional card provided for in article 17; b) to examine complaints to written representations about registry services and infringements of current legal provisions, relating to the exercise of the accounting profession, deciding on the matter; c) to inspect the exercise of the professions of accountant and bookkeeper, preventing and punishing infractions, as well as sending detailed and documented reports to the competent authorities on facts that they find, and whose solution or repression is not within their competence; d) to publish an annual report of its work and the list of registered professionals; e) to prepare the proposal for its internal regulations, submitting it to the approval of the Federal Accounting Council; f) to represent to the Federal Accounting Council about new necessary measures, for the regularity of the service and for inspection of the exercise of the professions foreseen in subparagraph "b", of this article; g) to admit the collaboration of class entities in cases related to the matter of the previous paragraphs (Brasil, 1946).
The first CRC created in 1946 was in the state of Maranhão, it took 49 years for all Brazilian states to have their own Regional Accounting Council. (Brasil, 1946) To be aware of the difficulties faced by accounting professionals regarding new technologies, both with regard to hardware and software, according to Nascimento (2019), in an article in which the analysis of the skills of accounting professionals, having as purpose the study about the perception of the professionals registered in the CRC's of the states of Paraíba and of Pernambuco on the process of implementation of the e-social in the daily accounting practice, it was possible to conclude that, the professionals felt challenged and tried to adapt to the new proposals of the e-Social, which is a representative of the new technological implements to facilitate inspection and tax collection, according to the author: It was also noticed that professionals aimed at technology to adapt to e-Social, as an alternative support to what traditional media are lacking, for example the CRC's to which they are linked, and they fall short in supporting their professionals. In this regard, both the theme and the tool under analysis are of great importance in the process of continuing education for accounting professionals, so that they can get used to the various challenges that have not yet been overcome. (Nascimento, 2019).

The Fourth Industrial Revolution
According to Bezerra (2019), the First Industrial Revolution began in the mid-eighteenth century, and caused major changes in human relationships, being responsible for the creation of the Mechanized Factory System; During the Second Industrial Revolution, improvements in techniques were promoted, as well as the creation of machines and new means of production.
The Third Industrial Revolution, in turn, represented a period of technological advancement that brought together science and industry that began in the mid-twentieth century, with the development of electronics, robotics, genetics, information technology and telecommunications, promoting the automation of industries. Within this period, the participation of the internet and electronics reduced the distance and time of the processes, consolidating the development of knowledge and the interaction between people and institutions, a process that became known as globalization (Bezerra, 2019;Kochhann, 2021).
According to Schwab (2016), the current conjuncture of the Fourth Industrial Revolution poses great challenges and requires an understanding of the structure of this new Revolution that can influence the habits of the whole society. Also according to the author, this revolution will influence the habits related to the daily life of each human being, whether in basic needs or professional needs. For Schwab (2016) the Fourth Industrial Revolution will provide something never before experienced by humanity: I am well aware that some academics and professionals consider the developments that I am looking at as simply a part of the third industrial revolution. Three reasons, however, underpin my conviction that a fourth and distinct revolution is underway: -Velocity: Contrary to the previous industrial revolutions, this one is evolving at an exponential rather than linear pace. This is the result of the multifaceted, deeply interconnected world we live in and the fact that new technology begets newer and ever more capable technology.
-Breadth and depth: It builds on the digital revolution and combines multiple technologies that are leading to unprecedented paradigm shifts in the economy, business, society, and individually. It is not only changing the "what" and the "how" of doing things but also "who" we are.
-Systems Impact: It involves the transformation of entire systems, across (and within) countries, companies, industries and society as a whole. (Schwab, 2016).
of the CRC-PR, is taking great strides and has replaced some jobs in the accounting sector, since all activities that can be performed manually, with human action, can be implemented through of artificial intelligence. The author emphasizes that, in a scenario of uncertainties, a crisis is already being witnessed, mainly in accounting companies, because, perhaps, of the delay and the difficulty of managers to assume and insert themselves in this new context.

Empirical research
Contreiras (2015)  Cavazzana, Alves and Chaves (2018), evaluated Management Systems in the market, with the aim of suggesting systems that are most suitable for their needs, in addition to meeting technological innovations aimed at accounting firms in general. As a result, the need for accounting evolution towards increasingly integrated systems was identified, bringing information that is actually relevant for decision making.
Neutzling and Vier (2014) studied the future market perspectives for the accounting profession, the methodology used was field research, with questionnaires applied to students of the Accounting Sciences course at Faculdades Integradas de Taquara, data analysis was carried out with the graphics aid. The results showed the risks arising from the technological revolution on the future of the profession as median.

Conclusion
Despite the predictions of the Fourth Industrial Revolution, from the perspectives of some professions, work methods and also a significant change in the way in which individuals and entities will relate to the technological evolution with regard to the Industry 4.0 of Schwab, it is almost unanimous, according to the authors' reflections, that accounting should not be eliminated, but those involved with this specific profession must always be attentive to technological developments.
When tracing a timeline, it is clear that the then operational executor (the accountant of the past) has been assuming the figure of a consultant, who, in addition to generating data, is able to suggest new ideas, find trends and opportunities for improvement; always aligned with the strategic management of the entity.
When it comes to the future of this professional, it is important to say that many changes are yet to come. In a simple analogy, the accountant can be seen through the ages, initially performing his functions through rudimentary techniques, soon after adapting to globalization and mastering the use of technologies. That said, trends in information technology, brought about by the Fourth Industrial Revolution event, alluding, for example, to the use of Artificial Intelligence, can be represented as a continuation of evolution through time.
In a way, the result of this research is satisfactory, taking into account not only the students of UEMG, but also the owners of offices in Abaeté, State of Minas Gerais, after all, the work shows a certain awareness of these respondents in relation to the Fourth Industrial Revolution and the paths that accounting should follow so as not to be left out of the race for technological innovations, since according to the studies, the difficulties will be immense.
The respondents showed interesting knowledge about the Fourth Industrial Revolution and its effects, since, every day, it becomes more noticeable that the Fourth Industrial Revolution is already a reality.
The results show that most participants are well related to technologies and their innovations, even understanding that the innovations proposed by the Fourth Industrial Revolution are much deeper and will bring technologies that are not yet within the reach of the majority.
It can be concluded that the professionals in the sector are responsible for the incessant search for knowledge that will give prominence and conditions to act in such a modern era, considering accounting as the main focus, which will increasingly demand high performance and mastery over the new technologies.
This article contributes to the accounting profession and the students of Accounting Sciences courses, with regard to awareness and motivation for continuous technological updating to ensure the profession's permanence in the market. As a suggestion for new research, there is the option for other professions mentioned by Schwab and the inclusion of other Universities and municipalities. As a suggestion for future work, the expansion of the sample can be indicated, the use of more robust econometric models and the study of the relevance of the fourth industrial revolution and the future of other professions.