Os impactos da implantação do sistema público de escrituração Digital-Sped: um estudo nas empresas do ramo de atacado de carnes e frios na Cidade de Cajazeiras e Sousa – PB.

Abstract

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.