Benefícios e dificuldades a partir da implementação do SPED: um estudo com profissionais de contabilidade.

Abstract

The general objective of the study was to identify the benefits and difficulties coming from the implementation of SPED (Public System of Digital Bookkeeping) in the perception of accounting professionals in Fortaleza / CE. The quantitative research analyzed data collected through a survey applied to 140 accounting professionals in the city of Fortaleza - CE. For data analysis, descriptive statistics (measures of central tendency and dispersion) and exploratory factor analysis (EFA) were used. The results indicated that, among the benefits identified after the implementation of SPED, the most evidenced by accounting professionals in Fortaleza was the availability of quality information, while the most punctuated difficulty was the lack of knowledge about the software in the area. Thus, the relevance of SPED in accounting for information was verified. However, it is necessary that accounting professionals be in a process of constant improvement of their skills, including the ones in the technological area. In addition, these professionals, being aware of their difficulties in relation to SPED, can mitigate them and, consequently, contribute to society as they help to fulfill the tax requirements in relation to taxpayers.