A implantação da Nota Fiscal Eletrônica do sistema público de escrituração digital nos Escritórios Contábeis do Município de Pombal/PB: uma análise da percepção dos Contadores.

Abstract

Currently experiencing the so-called age of information and technological revolution, information, communication and the facts connected with this era are propagated with speed and innovation. Consequently Accounting Digital which aims to make transparent the relationship between tax authorities, taxpayers and society. Thus, with the emergence and implementation of the Public System of Digital Bookkeeping (SPED), organizations, whether public or private, were forced to migrate their bureaucratic procedures for the digital world, a fact that led to a series of structural changes in companies and in accounting offices. Faced with this need, this paper aims to analyze the perception of the counters on the deployment of Electronic Invoice System Public Digital Bookkeeping (SPED) in the municipality of Pombal - PB. The research used a methodology literature classified as exploratory, with quantitative survey and field. It is noted that to achieve the proposed objective were applied semi-structured questionnaires to accountants in their accounting offices. The questionnaire was divided into four parts with issues featuring the professional profile, the office, on the implementation of SPED and the opinion of accountants in relation to SPED, totaling a number of 23 (twenty three) issues. For the accounting, the system quickly brought to the usual accounting procedures, since abolished the requirement of the work with printing paper and adoption of the digital system. In contrast, concrete benefits are viewed by professionals, but timidly by entrepreneurs. This factor influences negatively the voluntary adoption by enterprises to SPED, since it was also demonstrated that 100 % of companies have adopted only because of the legal requirement. It is also notable that 84.6 % of companies have adopted the system of taxation Simples Nacional, ie, are not obliged to adhere to the Public System of Digital. The difficulties encountered 27.8 % claimed that the main difficulties are supported changes in the company structure, 33.3 % responded that the financial cost of the greatest difficulty with the implementation of SPED and 36, 1 % of the participants responded that greater difficulty would be the preparation of the staff.