THE USE OF MANAGEMENT ACCOUNTING IN THE IMPLEMENTATION OF DIGITAL SIGNATURES IN AN AUTOMOTIVE DEALERSHIP

INNOVATION, SUSTAINABILITY, AND OPTIMIZATION OF WORKFLOWS

Abstract

Abstract: This paper reports on the extension project developed at Ale Car Veículos Ltda., a small used and semi-new vehicle dealership located in Fortaleza, Ceará, Brazil. The project aimed to digitize the process of issuing, signing, and storing contracts by replacing the physical workflow with the Revenda Mais system, using electronically validated signatures through the Gov.br platform. The methodology applied was Design Thinking, structured in five stages — empathy, definition, ideation, prototyping, and testing — carried out throughout October 2025, with the active participation of extension students, a faculty supervisor, and company employees. The initial diagnosis revealed significant waste related to excessive paper use, rework, and slow administrative processes. Following the implementation of the digital system, a reduction in paper consumption and operational costs was observed, along with greater agility and legal security in contract signing, as well as improved internal control and document traceability. The results demonstrate how the principles of Management Accounting — cost management, internal control, and operational efficiency — apply concretely to the reality of micro and small enterprises, reinforcing the strategic role of digital transformation as an instrument of innovation, sustainability, and workflow optimization.

Keywords: Management Accounting. Digital Signature. Digital Transformation. Contract Management. Sustainability.