POR STÉFANE RODRIGUES – ASCOM/CRC BA
O Conselho Regional de Contabilidade da Bahia (CRCBA) celebrou, nesta sexta-feira (25), o Dia da Contabilidade. Neste ano, a campanha mostra que os profissionais registrados no CRC Bahia são capacitados e estão prontos para trabalhar com temas atuais como: Sustentabilidade, Inteligência Artificial e Reforma Tributária.
Dois especialistas do Conselho comentam esses temas: a Coordenadora da Comissão de Gestão e Contabilidade para Sustentabilidade, a Contadora Ana Paula da Costa Oliveira, e o Conselheiro Contador Cristiano Silva Borges.
Na campanha, o Conselho também reforça que é imprescindível a realização do trabalho feito pelo profissional da Contabilidade. Atualmente, são 23.030 profissionais e 4.137 empresas de Contabilidade registrados na Bahia.
Sustentabilidade
A Contadora Ana Paula da Costa Oliveira ressalta que a Contabilidade Ambiental é um instrumento de Gestão Ambiental, pois permite que as informações econômicas e financeiras ambientais sejam mensuradas e registradas. Incluem-se os seus impactos nas atividades empresariais, em termos de custos e de passivos ambientais.
“Na prática, isso significa que a organização pode identificar os custos associados à prevenção, controle e remediação de danos ambientais, além de mensurar o uso de recursos naturais. Com essas informações, a gestão passa a ter uma base sólida para tomar decisões mais sustentáveis, como investimentos em tecnologias limpas, mudanças nos processos produtivos ou desenvolvimento de produtos com menor impacto ambiental”, disse Ana Paula.
De acordo com a Coordenadora, “a Contabilidade Ambiental permite que a empresa avalie com mais precisão os custos e benefícios relacionados ao meio ambiente, oferecendo vantagens estratégicas e operacionais”.
A vantagens da utilização da Contabilidade Ambiental são: a melhoria na tomada de decisões sustentáveis, a redução de custos operacionais (desperdícios e oportunidades de economia em recursos naturais), o fortalecimento da imagem e reputação da empresa, o cumprimento da legislação ambiental e redução de riscos legais, o acesso facilitado às Certificações e Linhas de Crédito Verdes e a Gestão de Passivos Ambientais.
Inteligência Artificial
Com a ascensão da Inteligência Artificial (IA), o Conselheiro Cristiano Silva Borges explica que os ramos da Contabilidade (cada um com suas peculiaridades, práticas e objetivos) estão sendo impactados de forma diferenciada e em tempos distintos. Esse impacto depende do grau de maturidade tecnológica, da complexidade dos dados envolvidos e da disponibilidade de soluções específicas no mercado.
O Contador exemplifica o uso de modelos de IA voltados à área comercial, como os chamados SDRs (Sales Development Representatives) automatizados. Esses agentes virtuais são programados para identificar leads, qualificar potenciais clientes e até agendar reuniões para os Escritórios Contábeis. “Com isso, Escritórios passam a contar com modelos de prospecção mais eficazes, baseados em dados históricos, perfis ideais de cliente (ICP) e comportamento de navegação — tudo operado por algoritmos de aprendizado de máquina”, comentou.
No modelo de atendimento ao cliente, observa-se o crescimento do uso de chatbots com NLP (Processamento de Linguagem Natural, tradução da sigla para o português) e Assistentes Virtuais Inteligentes, que conseguem tirar dúvidas comuns, encaminhar documentos, emitir segundas vias de boletos e acompanhar processos contábeis de maneira quase autônoma. “Isso representa uma mudança significativa no relacionamento com o cliente, promovendo escalabilidade e padronização do atendimento”, ponderou Cristiano.
Reforma Tributária
O Contador Cristiano Silva analisa as mudanças na Contabilidade a partir da Reforma Tributária. Em sua avaliação, esta contribuiu com a reorganização dos processos de apuração dos tributos e contabilização. Além disso, foi revista a forma de precificação das empresas e houve a necessária adaptação contábil decorrente da nova forma de apurar tributos e contabilizar os impostos. Comenta ainda que a Reforma Tributária passa por implementação e transição até 2032.
“Os profissionais contábeis precisam se adaptar às novas regras e liderar a fase de implementação dessas regras na empresa, desenvolvendo a capacitação da equipe e elaborando um planejamento tributário com foco nas oportunidades e na atenuação dos impactos da reforma”, explicou.
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