Percepção dos profissionais de contabilidade do estado da Paraíba sobre os efeitos da implantação da DCTFWEB

Abstract

Accounting, as a social science, undergoes transformations due to political, economic, social, and technological factors. Whether in standardization or in accounting practice, constant changes are inherent to the profession. In Brazil, accounting practice has undergone profound transformations in recent years due to innovations introduced through the Public Digital Bookkeeping System - SPED, among them the Declaration of Federal Tax Debts and Credits for Social Security and Other Entities and Funds - DCTFWeb. Given the importance of this project and its impact on accounting activities, the present study aimed to identify possible changes in tax and labor routines perceived by accounting professionals working in the state of Paraíba after the implementation of the DCTFWeb. The research was conducted using a descriptive and exploratory approach, utilizing a sample composed of 59 accounting professionals. By employing a structured questionnaire, the study sought to investigate these professionals' perception regarding the changes and updates resulting from the implementation of the new routine. The results indicated a positive perception towards the updates, confirming the reduction of errors and increased efficiency in the delivery process, suggesting the relevance of implementing the new routine in the professionals' work environment.