Implementação do eSocial: uma análise da percepção dos contadores do município de Olho d'Água da Flores - AL

Abstract

Nowadays, there is a scenario permeated by challenges, innovations and demands, where it has a direct impact on daily life and consequently on the life of the population in the face of the activities it carries out in its work environment. In this context, companies, organizations direct their activities with a focus on meeting whatever needs they may be, in order to manage and manage their actions in a planned and satisfactory manner, in which more and more qualified professionals are sought to meet the requirements. The purpose of this paper is to analyze the accounting professional's perception regarding the implementation of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial). For the development of the study, a semi-structured interview guide, containing two open and seven closed questions, was used as methodology for four accounting entrepreneurs in the municipality of Olho d'Água das Flores - AL, as well as the research and selection of articles related to with the purpose of substantiating the ideas proposed from the analysis of the authors. The results of the research evidenced that the eSocial system is considered as a very complex system for the professionals interviewed and it was clear that eSocial has several aspects, which cover all areas of accounting obligations.