FELINTO, N. S.; FELINTO, Nádia Santana.
Resumo:
Accountancy, with changes in corporate Law 11.638/07 and with the accounting
pronouncements issued by Accounting Pronouncements Committee (CPC) that reflects the
changes that seek a proper comparison with the international accounting standards, brought
other motives such as SPED - Sistema Publico de Escrituracao Digital, which is in general,
the integration of records and tax information. The research objective was to assess the
perception of accountants in Sousa-PB front of the new tax requirements. The research
methodology was deductive through an empirical and exploratory study using
questionnaires, and for the data processing it was used the descriptive statistics with Likert
scale. It was verified that professionals look for being updated seeking new knowledge to
adapt the paradigm crack between the tax and accounting information, but then it realizes
that there are many inaccuracies between adopted models and the new requirements
enforcement, these tax changes reflect also with the SPED.