Um estudo sobre o sistema de informação e SPED (Sistema Público de Escrituração Digital) em relação a prestação de serviço contábil no estado da Paraíba

Abstract

Considering the use of the Information System in routine accounting and inclusion of SPED - Public Digital Bookkeeping System as a liability to the IRS proposed this research highlight the perception of accountants as these two aspects in relation to the service provided . Regarding methodological procedures, it is characterized as a descriptive and bibliographic research and quantitative field approach, using survey data from a questionnaire applied to accounting professionals. By applying these methods, were collected and analyzed 73 reviews of accounting professionals working in the state of Paraiba. The results show that the use of the Information System associated with Accounting allows reporting process faster; they are less likely to error and more reliable. Also, show that the accountant considers important the information system. In the case of SPED was found that when using the information system, its development is more responsive and the information is more reliable. However , there is need to invest resources in training staff , as well as advice for dealing with it which causes an increase in costs , considering this and other factors .