SPED oficial: um estudo de campo sobre como os profisionais contabilistas se preparam para as mudanças das obrigações tributárias acessórias e previdenciárias

Abstract

This paper aims for analyze the perception of accountant professionals about the impacts of the implantation of Social SPED and in the same time examine the challenges of its implantation.To that end, we made a literature on the evolution of Accounting, reaching the emergence of an accounting seeking support in technology to meet the needs of all the information required advances. So, it was looked through questionnaires describe how accounting professionals are preparing forward the replacement of ancillary obligations, the newest Federal Government project. Briefly, this project seeks to demonstrate the new digital trend from January 2007, the SPED project as integrant part of the Growth Acceleration Program of the Federal Government (PAC 2007-2010). The Social SPED, system that will embrace as much payroll as labor, social security and tax obligations on the recruitment and the use of manpower, with or without employment, in other words, Social SPED becomes a totally virtual environment, because its records will embrace not just information of Receita Federal, but also the Ministry of Labor Employment, INSS, CaixaEconômica Federal, FGTS and the Labor Court. On this proposed digital, it was found that the greatest impact is related to the little information on the subject and insufficient courses for the demand of stakeholders, being possible to get adapted to the new obligations and ensure their customers. It was also observed that there are a limited number of capable professionals, increased workload in accounting area, which highlights a need to possess knowledge of the subject to stand out in the job market.