Um estudo acerca das variáveis dos profissionais na contabilidade, concepções, motivações e dificuldades da implantação do SPED fiscal no município de Sousa/PB.

Abstract

With the information technology major changes are occurring in various branches of activity, with the Accounts could not be different, you must follow the technological evolution to make their services more responsive and precise, so it was implemented a new system of Digital Tax the "Fiscal Sped. The research objective was to assess the interest of the accountancy profession in relation to changes in the accounting profession in relation to the deployment of Sped Fiscal and what are the difficulties, conceptions and their motivations. Initially there is an explanation of the concept of Sped Fiscal Accounting and developments concerning the form of bookkeeping from the beginning of the accounting records. A phenomenological methodology was used and the method was the case study by applying a questionnaire to the accounting offices of the city of Sousa, PB. According to the data analysis in relation to the motivations of Sped Fiscal 40% say that with the implementation of the NF-accounting services and become more agile, with respect to difficulties encountered with the implementation of Sped Fiscal, 45% said it was a complex system, 65% said it was a good customer acceptance and 70% agree that sometimes customers collaborate with the implementation of the Fiscal Sped. Reaching the conclusion that the objectives were achieved and the problem in question has been answered satisfactorily, and can be observed that the accounting profession in the city of Sousa / SW are embracing the changes imposed by legislation, where they are in constantly updating and qualifying to provide better service to its customers.