O e-Social: dificuldades enfrentadas pelos profissionais da Contabilidade

Abstract

The Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) was launched by the Federal Government, established by Decree No. 8,373 of December 11, 2014, in order to unify the information related to the bookkeeping of tax, social security obligations. and labor, standardizing the transmission, validation, storage and distribution of information provided. Being an innovation requires adaptation by accounting professionals, required since 2018, still in the implementation phase. From this perspective, this research aims to identify the difficulties that accounting professionals in the city of João Pessoa / PB are facing to adapt clients to e-Social, and as specific objectives to raise the advantages and disadvantages of deployment from the perspective of accounting professionals, verify perceptions of professionals 'level of knowledge, describe accounting professionals' perceptions of new changes envisaged for e-Social. This is a descriptive study, with a non-probabilistic sample, developed with accountants who work in accounting offices in the city of João Pessoa / PB, with data collection through a questionnaire. From the research, it was possible to identify that, 32.1% of accounting professionals feel prepared to meet the demands of the system, they point out that the biggest difficulty encountered is with the change of customer culture, using sending emails as a tool to raise awareness and instruct about the obligation. Among the main advantages pointed out to accountants are compliance by companies and making fraud more difficult. For accountants, the main disadvantage is the risk of fines, since their digital transmission enables the identification and enforcement of the penalties provided for faster. Questions about simplifications proposed by the Government were addressed, despite doubts, uncertainties and discredit to e-Social. Most respondents believe that the proposed simplifications will not change the way the accountants work.