O reflexo da pandemia da COVID-19 nas práticas de prestação de serviços de uma empresa contábil em Governador Valadares (MG)

Abstract

The provision of accounting services has undergone significant structural transformations in recent years, marked by the transition from physical processes to digital environments, a shift abruptly accelerated by the COVID-19 pandemic. This study aims to analyze how the pandemic influenced the service practices of an accounting firm in Governador Valadares (MG). A qualitative, descriptive case study was conducted, with data collected through an electronic questionnaire containing open-ended questions. The instrument was completed by the firm’s manager and responsible accountant, and the responses were analyzed using content analysis techniques. Findings reveal that the firm already operated with a cloud-based technological infrastructure prior to the pandemic, indicating that the main challenges were not related to tool adoption but rather to cultural paradigm shifts, client resistance to technology, and organizational adaptation to new work relations. The study concludes that the pandemic acted as a definitive catalyst for reducing paper-based documentation and logistical transport of files, consolidating a service model that is essentially digital, agile, and cost-effective. This adaptation demonstrates that remote work and modernization have ceased to be differentiators, becoming instead essential requirements for maintaining competitiveness and meeting new professional demands.