http://repositorio.unirn.edu.br/jspui/handle/123456789/21 Sun, 03 May 2026 08:17:36 GMT 2026-05-03T08:17:36Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1223 Título: Escrituração contábil digital: a importância da ECD (Escrituração Contábil) para o processamento das informações ao fisco Resumo: This article addresses the importance of digital bookkeeping, how it affects the accounting profession, and all other accounting users. As a result, the information was analyzed in the light of the requirements of the ECD, showing the benefits and difficulties faced in producing the accounting information with transparency, quality and responsibility for accounting professionals. It is a bibliographical and documentary study, whose starting point was consultation in scientific articles, books, website of government agencies, among others. ECD is the result of a technological modernization that has had a significant impact on the accounting sphere and brought innumerable advantages to companies. The system of ECD is here to stay and it can be said that it collaborates with the environment, as it significantly reduces the amount of paper consumed by accountants in the presentation of accounting books. Thus, it was approached the systematics that innovates the way in which accessory obligations are required by the tax authorities and observe aspects such as lack of knowledge about the system, expansion of the accountant's action with the new technologies, strictness in the deadlines that if not tax and fines are paid to the taxpayer. Type: Trabalho de Conclusão de Curso Tue, 01 Jan 2019 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1223 2019-01-01T00:00:00Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1222 Título: Análise da utilização e adequação dos objetivos do sistema integrado de administração financeira do governo federal - SIAFI: a percepção dos servidores da universidade federal do Rio Grande do Norte Resumo: The objective of this research is investigate the perception of servers from Universidade Federal do Rio Grande do Norte about the use of SIAFI, regarding the adequacy of referred system to the objectives, as well as the observation of positive and negative points in its use. The data collection instrument was the questionnaire. The data were collected in October 2019, at UFRN rectory, and the research instrument applied to public servants SIAFI users and working with the Department of Accounting and Finance, as well as the Coordination of Expense Agreements and the Coordination Revenue Agreements of the aforementioned municipality. Data were tabulated and organized in the Microsoft Office Excel spreadsheet program. Descriptive analysis was performed, in general, and content analysis for open questions. The results suggest that it is necessary to promote improvements in the objectives of streamlining financial programming and standardization of methods and work routines, as well as to ascertain if there is adequate training for users in order to solve the difficulties in how the system operates. Type: Trabalho de Conclusão de Curso Tue, 01 Jan 2019 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1222 2019-01-01T00:00:00Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1221 Título: O impacto do SPED em uma empresa de contabilidade Resumo: The objective of this research is to analyze the technological advances resulting from the digitalization process of fiscal and accounting information, provided with the implementation of the Public Fiscal Public Bookkeeping System - SPED in the opinion of accounting professionals, the SPED project represented by the joint work of three spheres of government: Federal, State and Municipal was established through Decree No. 6,022 / 2007, and its objective is to unify the ancillary obligations in digital media, replacing the use of paper in its accounting and tax deeds, is systematic allows the payment and the expansion of fiscal performance in the country, thus inhibiting illegal practices. This article is justified by its relevance in demonstrating the view of accounting professionals in the current scenario of the profession in the National Tax System, contributing to improve knowledge about accounting in the third technological revolution and the constant changes in the accounting profession. The methodology used to elaborate this article was a questionnaire, a descriptive research, whose objective is to describe the characteristics of a certain population or a certain group. The research shows positive points regarding the advent of SPED for accounting professionals, the project provides greater trustworthiness and data quality, enabling a more agile integration of the data between the client company and accounting firm, with which the accounting professional passes to carry out its true function, which is to advise its clients, provided relevant information in favor of business growth and development, it was observed that there is a limitation of trained professionals, and an increase in technical work that is considered a positive point, but it stands out it is necessary to have mastery over the subject to excel in the labor market. Type: Trabalho de Conclusão de Curso Tue, 01 Jan 2019 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1221 2019-01-01T00:00:00Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1219 Título: Estudo sobre a evolução da implantação do Sped fiscal Resumo: The purpose of the study was to analyze whether Public Digital Bookkeeping System (SPED) within its evolution, comprising the period of its implementation until the present moment, using a methodology based on bibliographic, documentary and descriptive studies. This fiscal innovation allowed us to conclude that, upon their arrival in the companies, tax and tax obligations were bureaucratised, making more evident the perception of fiscal deviations, translated by tax evasion, besides contributing to the fiscalization operations carried out by the Treasury, within the three governmental spheres (federal, state and municipal). Type: Trabalho de Conclusão de Curso Tue, 01 Jan 2019 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1219 2019-01-01T00:00:00Z