Os Impactos provocados em algumas empresas de Dourados-MS com a implantação do SPED - Sistema Público de Escrituração Digital

Abstract

This study aimed to analyze the impacts in 15 companies in the town of Dourados - MS with centralized accounting (own) as a result of the implementation of SPED. The specific objectives are focused on reporting the influence of technological development in accounting, address on the process of implementation of SPED (Tax - ICMS / IPI / PIS / COFINS, electronic invoice and Accounting), highlight the impacts on tax and accounting area as a result of implementation and find the benefits, the advantages and disadvantages of using the new system. The methodology was documentary type approach, bibliographical and exploratory, the latter of qualitative and quantitative character. Data collection was conducted through a questionnaire that the professional accountants of these companies seeking to explain the specific objectives. After the study, it is concluded that, with the impacts with the implementation of SPED earlier caused many doubts and questions, but overall led to several opportunities and benefits for accounting professionals, businesses and collecting agencies. At this point highlights the importance of accounting professional with the aid of IT, as a key to all SPED implementation process in companies.