TREATING THE DIGITAL PATH: EXPLORING TECHNOLOGICAL PERSPECTIVES IN FORENSIC ACCOUNTING THROUGH CONTINGENCY THEORY

Abstract

Forensic accounting is a technical and complex practice, essential in resolving disputes, but it faces challenges in the adoption of technologies. This study aims to analyze the impact of contingent factors on the use of technology in forensic accounting, based on the perspectives of professionals in the field. The research, which is applied and qualitative in nature, adopts an exploratory and descriptive approach. Data collection was carried out through semi-structured interviews with forensic accountants selected based on convenience and until the point of saturation. Data analysis followed the content analysis methodology proposed by Laurence Bardin, categorizing responses into themes aligned with Contingency Theory. The goal was to identify barriers and facilitators in the adoption of technologies in forensic accounting. The results indicate that the technological factor significantly influences the adoption of digital tools, highlighting the need to overcome resistance and challenges related to adapting to new technologies.

DOI: 10.56238/edimpacto2025.040-007