A escrituração contábil digital: os impactos trazidos pela evolução tecnológica nos escritórios contábeis do município de Santana do Ipanema - AL

Abstract

The Digital Accounting Bookkeeping was established for fiscal and social security purposes that should be transmitted by individuals and legal entities. From the electronic format, they must be digitally signed, in certificates of minimum security, type A3, that will be issued by an entity accredited by the Brazilian Public Key Infrastructure. For a better understanding, it is necessary to understand the various aspects that cover the processes of bookkeeping from the digital technological evolution, leading to the following questioning in the scope of bookkeeping: What are the impacts brought with the Digital Accounting Bookkeeping (ECD ) To the professionals of the accounting offices in the municipality of Santana do Ipanema / AL? The research was classified as bibliographical and of quantitative nature. To perform the data collection, a survey was carried out through a questionnaire applied at the accounting offices in the municipality of Santana do Ipanema / AL. Thus, the study showed that the changes resulting from the use of information technology (s) - tic's have provided advances in Brazilian business management adding advantages to organizations. Not only companies, but the professionals themselves have also had to adapt to the new rules and ways of services, in search of the knowledge and skills necessary for the good performance of their daily activities in a complex, competitive and globalized world.