PERCEPTIONS OF PSDB IMPLEMENTATION AND OPERATIONALIZATION: AN ANALYSIS FROM THE PERSPECTIVE OF ACCOUNTING PROFESSIONALS AT IRATI – PR

 DOI: 10.5281/zenodo.7523512

 

 Adriana Dvulathca

Accountant from the State University of the Midwest (UNICENTRO), specialist in corporate taxation and controllership. Email: adriana_duvi@hotmail.com

 

Telma Regina Stroparo

PhD student at PPGG-UEPG, Master in Regional Development, works as a Professor at the State University of the Midwest (UNICENTRO). E-mail: telma@unicentro.br

Abstract: The dynamics with which technological changes happen are not always accompanied by accountants, since the routine inside an office sometimes does not allow time for such updates. However, tax technology is more complex and requires the accounting professional to have other types of knowledge, such as computerized systems and ancillary obligations with respect to taxes and other accounting requirements. The accountant needs to be up to date and attentive to every change that has taken place and is able to undergo these changes, since the market is more demanding. These changes are unified in projects, for example, the Public System of Digital Bookkeeping System (PSDB), which came to reduce deviations, prevent the issue of fraud or omission of pertinent data in this sense, the technological knowledge of the accountant needs to be updated, so that next to the taxpayer at the time of the implementation of PSDB, can give the necessary support for the doubts and problems that may occur. In view of the above, the research aims to verify perceptions of the implementation of PSDB according to the accounting professionals of Irati-PR. It is justified to verify the process of implementation of the same and, according to the operationalization, to point out the obstacles faced by accounting professionals when the subject is a Public System of Digital Bookkeeping System.

Keywords: Accounting. Information Technology. Public System of Digital Bookkeeping System (PSDB).