GOMES, W. A.; GOMES, Wemerson Arnaud.
Résumé:
Currently experiencing the so-called age of information and technological revolution,
information, communication and the facts connected with this era are propagated with speed
and innovation. Consequently Accounting Digital which aims to make transparent the
relationship between tax authorities, taxpayers and society. Thus, with the emergence and
implementation of the Public System of Digital Bookkeeping (SPED), organizations, whether
public or private, were forced to migrate their bureaucratic procedures for the digital world, a
fact that led to a series of structural changes in companies and in accounting offices. Faced
with this need, this paper aims to analyze the perception of the counters on the deployment
of Electronic Invoice System Public Digital Bookkeeping (SPED) in the municipality of
Pombal - PB. The research used a methodology literature classified as exploratory, with
quantitative survey and field. It is noted that to achieve the proposed objective were applied
semi-structured questionnaires to accountants in their accounting offices. The questionnaire
was divided into four parts with issues featuring the professional profile, the office, on the
implementation of SPED and the opinion of accountants in relation to SPED, totaling a
number of 23 (twenty three) issues. For the accounting, the system quickly brought to the
usual accounting procedures, since abolished the requirement of the work with printing paper
and adoption of the digital system. In contrast, concrete benefits are viewed by professionals,
but timidly by entrepreneurs. This factor influences negatively the voluntary adoption by
enterprises to SPED, since it was also demonstrated that 100 % of companies have adopted
only because of the legal requirement. It is also notable that 84.6 % of companies have
adopted the system of taxation Simples Nacional, ie, are not obliged to adhere to the Public
System of Digital. The difficulties encountered 27.8 % claimed that the main difficulties are
supported changes in the company structure, 33.3 % responded that the financial cost of the
greatest difficulty with the implementation of SPED and 36, 1 % of the participants responded
that greater difficulty would be the preparation of the staff.