Tecnologia da informação na contabilidade sob a perspectivado sistema público de escrituração digital (SPED): pesquisa realizada junto aos profissionais contábeis de Santana do Ipanema-AL

Abstract

The present study had the objective of identifying the impacts obtained by the adoption of SPED in the perception of the managers of the accounting offices of Santana do Ipanema/AL. This research, of a descriptive and quantitative nature, contained a sample of 07 offices and, to achieve the objective, a questionnaire was used, adapted from the study by Menêzes (2016), structured in three parts and containing 14 open and closed questions. The results obtained showed that the implementation of SPED caused changes in the structures and routines of the offices, in addition to requiring greater training of accounting professionals. The main difficulty pointed out by accounting organizations with the implementation of SPED was related to staff training. It was also noticed that the offices are prepared to meet the tax requirements and the main measure adopted to meet the needs of their clients was the correct reading and interpretation of the SPED legislation. It was also verified that the greatest benefits introduced by the system were the agility in the generation of tax and accounting information, in addition to improving the quality of the information. Finally, it was found that Information Technology exerts gains in productivity and efficiency in the processes of accounting activities.