Ricardo
Furtado Sabin
Accountant from the State
University of the Midwest (UNICENTRO), specialist in corporate taxation and
controllership. Email: rickten26@gmail.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 present study related to the Public System of Digital Bookkeeping System (PSDB) and some
of its main instruments concepts, digital bookkeeping (ECD), digital book
keeping (EFD) and the Electronic Invoice (NF-e). Thus we sought to know the
perception of the accounting profession in relation to adjustments and
difficulties encountered in the implementation and operation of this system. In
preparing this article we used the exploratory descriptive research and as
procedures for conducting the survey were employed the survey method and
literature as to the approach to the problem it is classified as qualitative.
Also as a mechanism for data collection was performed using a questionnaire and
the analysis was made through the investigation of the content. Knowing that it
is an irreversible and even with all the difficulties of adaptation and
adjustment process it was found that these professionals realize the importance
of PSDB and are seeking to adapt and prepare to face the new challenges.
Keywords: Accounting. Public System of Digital Bookkeeping System (PSDB). Opportunities. Challenges.
Reviewed by Current Scientific Journal
on
janeiro 10, 2023
Rating:
