Análise da percepção dos estudantes do curso de Ciências Contábeis da UFAL sobre o SPED – Sistema Público de Escrituração Digital: Campus Maceió

Abstract

With the technological developments in the world, considering the accounting-fiscal sector, the procedures that used to be done manually, started to be performed in a computerized way. Thus, the Public System of Digital Bookkeeping (SPED) was instituted in order to improve the interaction processes between the public administration and companies in general. Thus, this research aims to analyze the perception of students in the accounting sciences course at the federal university of alagoas, on the Maceió campus, about SPED – Public Digital Bookkeeping System. This study is important for accounting professionals to realize the need to update in the face of technological innovations. The research was carried out at the Federal University of Alagoas. Data obtained through the application of online questionnaires were arranged, using the Likert scale method, sent by email and WhatsApp groups. The survey was conducted with students from the last periods of the Accounting course. Through this research, it was noticeable that many students are not prepared to deal with SPED in the labor market, and possibly will need a qualification. It is essential that accounting graduates be aware of the changes that frequently occur in the bookkeeping process, as the technological reality increasingly requires that professionals be trained in order to meet the company's desire to maintain standardization of information to Organs supervisory bodies and be able to work in the labor market.