Atuação do profissional da contabilidade frente aos desafios da era digital: um enfoque no Sistema Público de Escrituração Fiscal Digital (SPED)

Abstract

The accounting professional in the face of technological innovations in the digital era, assumed an importante place in the transmission of information, in order to intermediate that revenue versus taxprayer relationship. This research had as objective to eveluate the performance of professional in face of the challanges of digital era, giving focus to the The Public Digital Bookkeeping System – SPED in the management of organizations. In terms of methodological procedure is characterizes as a descriptive research, with a qualitative and quantitative approach, using a data survey through questionnaire, apllied to accounting professionals. In the face of the application of this method, the opinions of 50 accounting professionals were collected and analyzed, are parto of the universe of 249 units presents in João Pessoa – PB, they are distributed in Entrepreneurs, MEI and EIRELI. The results show that SPED is positively impacting the work of accounting professionals, requiring the constant search for updates to keep knowledge of the subject. The aaccountants also emphasized that they consider theis knowledge on the subject satisfactory and that it is essential to train employees in order to have greater reliability of the data.