Sebold, M., Pioner, L.M., Schappo, C. and Pioner, J.J.M. 2012. <b>Evolution of brazilian accounting: from electronic government to public system of digital bookkeeping – SPED</b&gt; - doi: 10.4025/enfoque.v31i2.14603. Enfoque: Reflexão Contábil. 31, 2 (Aug. 2012), 23-32. DOI:https://doi.org/10.4025/enfoque.v31i2.14603.