A percepção dos contadores do município de Pato Branco-PR sobre os reflexos do Sistema Público de Escrituração Digital (SPED) na profissão contábil

Abstract

Accounting has undergone several transformations and the newest update consists of the implementation of the Public Digital Bookkeeping System (PDBS). Thereby, this research aims identify the perceptions the counters associated with the Accountants Syndicate of Pato Branco and Region (SICONP) the State of Paraná, about the reflections of the Public Digital Bookkeeping System (PDBS) in the accounting profession. This study is characterized as exploratory, with practical nature. The treatment of the purpose the research was held by the withdrawal method or survey with quantitative approach. Was delimited as the survey pattern or sample, the counters associated with the SICONP from Pato Branco/PR. The collection tool was the adaptation of questionnaire of Pires (2010) and Souza (2013), totalizing 20 questions, the participant answers was in their free choice to choose one, within a limited space. The work has achieved our objective and it is concluded in the perception of respondents, the SPED brought a positive impact on the profession, because there was a greater integration between the company, the counter and professional this new era has not only the function of operational but the management function and this increases their duties adding more knowledge and quality in services. Yet we still can see some difficulties in correctly interpret and apply the law, but less when comparing with previous researches. It was also mentioned by the respondents, the need the improvement in the subject of formation in academic education.