Organizational Innovation in Accounting Services: Analysis of Virtual Accounting Offices in Brazil


  • Ademir Círico Junior
  • Carlos Rafael Galvão



The study aims to identify the current profile of virtual accounting offices in Brazil through the analysis of the business model of the offices selected for accessibility, considering that there is no specific and exact quantitative about virtual accounting offices in the Council's database Federal Accounting (CFC) in the session "How much we are", item "Statistical data" on accounting organizations. The survey presented the corporate structure, business size, life span of the companies analyzed, location, economic activities and what are the services provided by these companies. This research contributes to the presentation of the technological innovations present in accounting entrepreneurship regarding the transformations in the practices of doing business in accounting. As for the results, it was found through the web search on the Google tool with the keyword "online accounting offices" that of the 76 virtual accounting offices that were analyzed, 21% have activities for the development and licensing of customizable computer programs among the secondary economic activities present in the National Register of Legal Entities (CNPJ), representing business self-sufficiency in terms of support in Information and Communication Technology (TIC) to serve customers nationwide.