O sistema público de escrituração contábil digital e a qualidade da informação contábil

Abstract

The world today is dominated by information technology, so that information can be transmitted to all in a matter of seconds. It is therefore natural that this advance has reached the accounting, seeking greater consistency between escriturações and users of information. In this view, rises the Public Digital Bookkeeping System (SPED), established bythe Federal Government, through Decree No. 6.022/07, seeking, through computerization, approach the relationship between taxpayers and tax authorities of thethree branches of government (Federal, State and Hall). The Project SPED establishing significant changes in the process of issuing and managing tax and accounting information, bringing benefits to taxpayers and tax administrations, is basically divided intothreeparts: Digital Bookkeeping (SPED Accounting or ECD), Digital Bookkeeping Tax (EFD Fiscal or SPED) an Electronic Invoice (NF-e). Faced with the question that has been exposed to the public system of digital bookkeeping brought some kind of increase in the quality of accounting information? This work is an attempt to identify, through opinion research with the accountants, if the public system of digitalbookkeeping is somehow contributing to the quality of accounting information. We can consider that but the SPED brought several increments for Class Accounting, business and in general. The benefits to be highlighted are the reduction of costs of issuance and storageof paper documents, streamlining and simplification of ancillary obligations and improve the services of bookkeeping, as it avoids rework to the Accountant.