Os impactos e mudanças que as inovações de escrituração eletrônica e NF-e tiveram para os Profissionais de Contabilidade: um enfoque aos Profissionais de Contabilidade da Cidade de Sousa/PB.

Abstract

This work aims at a monographic study on the impacts and changes that innovations and electronic bookkeeping and NF-e for the accounting profession: an approach to accounting officers of the City of Sousa - PB, which are tools used by taxpayers to send information to the entities responsible for oversight of taxes and also with the purchase and sale. We analyze how the initial object of Science book, making an assessment of their origin, evolution, and the importance of concepts for professional accounting firms, as weíí as a survey of the main information on the forrns oftaxation, showing what they are, to which entities and how to apply guideiines. The main focus of this study is to investigate the impacts and changes that technological innovations (SPED and Electronic Invoice) had for the accounting profession, where, through a questionnaire applied to the counters in the city of Sousa-PB, aims to achieve the objectives of this work. Through this study you can view on Science accounting concepts, showing its importance and the area, address the tax forrns and sizes of companies and present the SPED Accounting, Tax and the NF-e, which are new objects in the world accounting, but it is extremely important for businesses and govemment.