Exploring Digital Accounting Challenges at Vila do Conde City Council

Cristiana Sousa; Helena Costa  Oliveira; Isabel Maldonado

doi:10.55267/djfm/16200

Exploring Digital Accounting Challenges at Vila do Conde City Council

Cristiana Sousa ¹, Helena Costa Oliveira ² ^* , Isabel Maldonado ³

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¹ ISCAP, Polytechnic of Porto, Porto, Portugal
² CEOS.PP, ISCAP, Polytechnic of Porto, Porto, Portugal
³ CEOS.PP, ISCAP, Polytechnic of Porto, REMIT, Portucalense University and GOVCOPP, University of Aveiro, Portugal
^* Corresponding Author

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Dutch Journal of Finance and Management, 2025 - Volume 8 Issue 1, Article No: 32902
https://doi.org/10.55267/djfm/16200

Published Online: 22 Mar 2025

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APA 6th edition

In-text citation: (Sousa et al., 2025)
Reference: Sousa, C., Oliveira, H. C., & Maldonado, I. (2025). Exploring Digital Accounting Challenges at Vila do Conde City Council. Dutch Journal of Finance and Management, 8(1), 32902. https://doi.org/10.55267/djfm/16200

Vancouver

In-text citation: (1), (2), (3), etc.
Reference: Sousa C, Oliveira HC, Maldonado I. Exploring Digital Accounting Challenges at Vila do Conde City Council. DUTCH J FINANCE MANA. 2025;8(1):32902. https://doi.org/10.55267/djfm/16200

AMA 10th edition

In-text citation: (1), (2), (3), etc.
Reference: Sousa C, Oliveira HC, Maldonado I. Exploring Digital Accounting Challenges at Vila do Conde City Council. DUTCH J FINANCE MANA. 2025;8(1), 32902. https://doi.org/10.55267/djfm/16200

Chicago

In-text citation: (Sousa et al., 2025)
Reference: Sousa, Cristiana, Helena Costa Oliveira, and Isabel Maldonado. "Exploring Digital Accounting Challenges at Vila do Conde City Council". Dutch Journal of Finance and Management 2025 8 no. 1 (2025): 32902. https://doi.org/10.55267/djfm/16200

Harvard

In-text citation: (Sousa et al., 2025)
Reference: Sousa, C., Oliveira, H. C., and Maldonado, I. (2025). Exploring Digital Accounting Challenges at Vila do Conde City Council. Dutch Journal of Finance and Management, 8(1), 32902. https://doi.org/10.55267/djfm/16200

MLA

In-text citation: (Sousa et al., 2025)
Reference: Sousa, Cristiana et al. "Exploring Digital Accounting Challenges at Vila do Conde City Council". Dutch Journal of Finance and Management, vol. 8, no. 1, 2025, 32902. https://doi.org/10.55267/djfm/16200

ABSTRACT

The advancement of information technologies in the digital age has significantly impacted human activity and various professional fields, becoming increasingly prevalent in society. Over time, technology has profoundly transformed public accounting, enabling more efficient, effective, and optimized practices. Innovative tools, such as blockchain, artificial intelligence, and cloud computing, have emerged as key drivers of this evolution. This paper aims to analyze the impact of information technologies on the accounting practices of the Vila do Conde City Council, in Portugal. The study identifies the technological systems and the changes due to the Accounting Standardization System for Public Administrations (SNC-AP) and explores the advantages and challenges of these technologies. This qualitative research method uses interviews and documentary analysis. The findings reveal that while the council has already implemented systems such as Enterprise Resource Planning, there are opportunities to introduce more advanced accounting technologies. Issues such as budgetary constraints and cultural resistance to change influence the pace of technological implementation. However, the council has taken a proactive approach in other areas, focusing on service digitalization and community engagement. This study provides a valuable reference for other public entities looking to modernize their processes and enhance community services. Identifying challenges and barriers in implementing technology enables public administrations to anticipate issues and implement effective solutions.

KEYWORDS

Cultural Resistance Digital Accounting Information Technologies Public Accounting SNC-AP Vila do Conde City Council

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