O impacto do SPED em uma empresa de contabilidade

Abstract

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.