ACCOUNTING EVOLUTION: FROM TRADITION TO DIGITAL INNOVATION IN MICRO ENTERPRISES IN HUMAITÁ/AM

Abstract

This study explores the application and impact of digital accounting among Individual Microentrepreneurs (MEIs) in Humaitá/AM. The research, of a bibliographic and descriptive nature, aims to understand the evolution of accounting from its beginnings to the current practices adopted by MEIs, highlighting the historical, technological and regional transformations that influence accounting practice. The analysis focuses on how digital accounting can be an effective tool for the financial management of small businesses, especially in remote regions such as Amazonas, where access to technological resources and professional training may be limited. The study also addresses the challenges faced by MEIs in adopting new accounting technologies, identifying the main barriers and proposing solutions that can facilitate the transition to more modern and efficient practices. The results indicate that, although digital accounting offers significant advantages in terms of efficiency and financial control, its implementation requires a continuous effort to train and adapt to local realities. The conclusion suggests that digital accounting, when well implemented, can contribute significantly to the economic development and sustainability of small businesses in Humaitá/AM, promoting more effective and strategic financial management.