A percepção dos contabilistas frente às novas exigências legais: uma evidenciação empírica na cidade de Sousa-PB.

Abstract

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.