Impactos da implementação do Sistema Público de Escrituração Digital: a percepção dos contadores nos escritórios de contabilidade de João Pessoa

Abstract

Technology, as a process, has been improving over the years, bringing concepts and aids to various areas of modern society. One of the greatest exponents of this modernization is in the area of computing. In all professional and personal spheres, we can understand the use and necessity of using these digital tools. Accounting, as a science that changes and adapts along with this progress of modernity, has assimilated in its procedures this technological issue. One of the tools that accountants in Brazil use is the SPED, according to the legislation in force in the country. Such system keeps in a large database all taxpayers' accounting and tax information, aiming to promote integration between three governmental spheres: State, Municipal and Federal. Thus, the objective of this paper is to analyze the impacts of the implementation of SPED in the accounting offices of João Pessoa, according to the perception of the accountants acting in them. The purpose of this investigation was to examine whether this implementation has brought temporal and labor benefits to accountants within their work environment. Therefore, a questionnaire with 15 objective questions was applied, for which 40 answers were obtained. It was concluded that SPED was able to simplify ancillary obligations, along with reducing operational errors of information releases. Also add the gain in time with tax procedures. The results also point to a significant decrease in paper use during accounting activities. It was noted, therefore, that there was a time saving by most respondents, as well as the minimization of operational errors. However, we can see that in the view of the responding accountants, even by evaluating the positive impacts of the implementation of SPED brought to the offices, there is still no recognition that professionals would like, valuing their profession.