Os impactos da implantação do sistema público de escrituração digital (SPED) para profissão contábil a partir da percepção dos contadores da cidade de Sousa/PB.

Abstract

The accounting profession has always been influenced by social, economic and political. Economic growth and development of business activities are redefining the role of the accountant who now participate directly in the management strategies of organizations. Technological developments led to a revolution in the media. The information, ever dynamic, has become more accessible for everyone. The companies have modernized and expanded their businesses, bringing the number of operations. All these advances have provided new perspectives for the accounting profession, however, the bodies of tax administration in Brazil, in order to have control over the transactions of taxpayers, raising the number of ancillary obligations, creating barriers to economic growth and hindering the working the counter. Noting this fact, the Government introduced the Public System of Digital (SPED), which has modernized the supervision and enable integration between spheres of government, which now use a single shared database. The duties of the professional accounting after the implementation of SPED, will be reset again, impacting the profession. In this sense, this study aims to identify the impacts to the accounting profession from the perception of accountants in the city of Sousa - PB. The methodology employed in this study was a field study which used a questionnaire, which was targeted at professional accounting Sousa - PB, which has a population of 120 skilled professionals, enrolled in the Regional Accounting Council (CRC) but merely a sample of 13 professionals, members of the Union of Accountants Sousense (UNICONTS). The collected data were tabulated using the MS Excel 2007. The research makes a theoretical approach to the accounting profession, highlights the importance of qualifications on the job, talks about the changes resulting from technological innovations, defines and exposes the SPED with its projects, and changes to the tax authorities in Brazil. At the end of the study, it was found that, although most of the professionals assert, positively, that the advantages brought SPED, there is still a great lack of knowledge among professionals. The research has achieved its objectives, as they managed to identify the impacts to the accounting profession in accordance with the perception of counters Sousa - PB.