the The implementation and benefits of post-SPED electronic documents

Accounting and its evolution

Abstract

This study analyzed the influences of the impact of the implementation of SPED (Public System of Digital Bookkeeping) and highlights the evolution of accounting in the Digital Era. In a way, this research demonstrates the challenges and perspective of the accounting professionals facing this government project, thus in fact bringing several modifications to the accounting office. With the presence of SPED in the accounting sector, accounting has been flowing more and more, bringing an agile process, and seeking to provide transparency in customer service. Thus, with the presence of this project in the accounting area, the electronic tax documents obtained a role of paramount importance, highlighting the NF-e, NFS-e, CT-e, and NFC-e, granting a security process through the digital certificate, in which it is possible to sign digital documents and safely ensure the confidentiality of information. With the evolution of accounting, the professionals stopped using the documents that were made manually, bringing in the daily life the electronic fiscal documents, in which they gave to the accounting professional the optimization of time, thus in a certain way there was an increase in agility in the processes in which the accountants need to access them, and the economy of spaces, because this way with the electronic fiscal documents, the company discarded the need for a physical space for the organization of extensive files, and the possibility of crossing between the accounting and fiscal data, and an improvement in the evasion of taxes, among many other impacts.