Concepção dos profissionais contábeis em relação à implantação do Sistema Público de Escrituração Digital (SPED)

Abstract

Accounting operations have always been present in men's activities. In Brasil, its evolution has been done by the tax legislation. In the last years, a new way of reporting these information was proposed by the government. Brazilian corporate taxpayers were required to record electronically every tax and accounting operation for filing with the federal, state and municipal tax authorities by the Public Digital Bookkeeping System (SPED). The accountant as the intermediator as well as the clients companies have had to adjust themselves to the changes imposed. In this context, this descriptive research tries to identify in Santa Maria's acccountant concepts in relation to the implementation of SPED in their professional practices. To do it, we applied a questionnaire in accounting societies from the city of Santa Maria-RS, during the first semester of 2013 to obtain data. The data were collected from forty-three professionals, of which ten have no customers required to SPED. In this research, nineteen participants answered to the questionnaire and the data were quantified for analysis. We also search for theoretical support to understand the evolution of accounting in Brazil and its eletronic bookkeeping and to describe the concepts of SPED, Digital Bookkeeping - ECD, Digital Bookkeeping Tax (EFD); Digital Tax and Bookkeeping - Contributions - EFD - Contributions. The results of this analysis show that the accounting professional was identified as the main responsible for sending customer information to SPED, being that most of these works together in this process. The professionals considered that the implementation of the SPED helped the client to send the correct information, and they also considered that the SPED's implementation contributed to the internal organization of the client company. Through the data analysis, it was found that accounting professionals have a positive opinion about the deployment of the SPED in their professional practices.