O impacto da escrituração digital nos escritórios de contabilidade de Natal

Abstract

This paper addresses the Digital Bookkeeping Impact in a Christmas Accounting Office. Before the emergence of the SPED, the offices need to go through updates of processes within the information technology. The deployment of information technology in accounting firms, acting as an ally in the optimization of business process management, makes the information is passed on to the tax authorities truthfully and commitment to customers, given that the information is made available on time real. Thus, it is clear that the new scenarios require the accounting professional to extend their knowledge to various areas but also require taxpayers to organize themselves internally and mainly invest in information systems since the information to be transmitted will be generated from its database these being responsible for the information contained. The methodology used was literature, followed by a descriptive field research. The technique used was a questionnaire and the choice of the sample analyzed was the accessibility and convenience. The results showed that professionals working in the area, analyzed the implementation of the Public System of Bookkeeping Digital- SPED earlier suffered a major impact in relation to the SPED system, it was necessary to seek knowledge through lectures, technical meetings, trainings. The accounting firms along with information technology (IT) needed to suit the changes in the tax authorities. It was also found that professionals surveyed believe that the opening of FISCO X TAXPAYER information will contribute to the growth of companies, as with decreasing tax evasion, market competition will be more just.