A percepção dos alunos graduandos dos cursos de Ciências Contábeis do município de João Pessoa com relação as informações sobre o sistema público de escrituração digital - SPED

Abstract

The implanting of SPED - Public Digital Bookkeeping System requires basic information from the accountants to attend the requests of this new software. Accordingly this focus, this work aims to analyze the perception of accountability students from João Pessoa with respect information about SPED software. For the development of objective, we carried out a survey, intending to identify the characteristics, information and opinion of students of institutions of higher education in João Pessoa. The dates were collected by a questionnaire consisted with 13 questions applied at Federal University of Paraiba (UFPB), Higher Education Institution of Paraiba (IESP), Mauricio de Nassau and Lumen Faculties, totalizing 175 higher education students in general and samples about 94 answers, representing 53,71% of total answers. The results of this research shows that still remain graduate students without knowledge about SPED system. The students know the importance of the system for the accountant, but they are very dissatisfied with the level of information about the program passed during the graduation course. Based on the students opinions, this work concluded the existence of inefficiency of teaching about the software SPED, and implement a class about this software on these Higher Education Institutions would be the best solution to solve this problem.