FERREIRA, S. L.; http://lattes.cnpq.br/9349183683931003; FERREIRA, Suerlley de Lima.
Resumo:
This work addresses Completion of course on the use of digital public bookkeeping
system for accounting professionals in accounting, showing the importance forward
technological changes that SPED project imposes professionals tends as main
objective to identify the impacts caused with the implantation of SPED by the referred
professionals, being such purpose reached through the rising of the professionals' of
the accounting area profile and for the verification of the existence of advantages and
disadvantages in the use of SPED. Initially, the text approaches the origin and
historical evolution of the project SPED, as integral part of the Program of
Acceleration of Growth, that came to make possible the modernization in the
systematic existent between the Public Administration and the business world,
approaching his/her definition later, as well as the composition of the project in
prominence, emphasizing his/her importance in the business accounting wheat field.
It also discourses notes concerning the Public System of Digital Bookkeeping,
presenting the subprojeting that you/they improve him/it, as well as the functionalities
that attend the sending of information to the tax collection, allowing a better control of
the fiscal and accounting obligations of the companies on the part of the IRS.The
research technique was the bibliographical, being the same descriptive and
explanatory whose obtained results if they gave through data collected starting from
a questionnaire, applied to the professionals of the accounting area of the companies
of the foregoing cities. Finally, the work is concluded with the presentation of the
results gotten through the answers emitted by the professionals that underwent the
questionnaire, pointing the preparation level and knowledge on SPED, that in
agreement with the emitted information, it was considered by the same ones as
being a safe system, whose main impact caused in the accounting area of the
companies went to the improvement in the quality of information.