<b>Evolution of brazilian accounting: from electronic government to public system of digital bookkeeping – SPED</b> - doi: 10.4025/enfoque.v31i2.14603

Abstract

Experience is, in actuality, a time of great innovation in the field of information technology, and these have affected several areas of professional performance and, in particular, the accounting department that is going through the impact of new computational and communication tools. With these technological approaches and digital certification, Federal, State and Municipal tax authorities have managed to create the Public System of Digital Bookkeeping (PSDB). This allows the sending of tax and fiscal information to regulatory agencies in a safe, rapid, and electronic way. Access to information provided by taxpayers through the PSDB allow treasury administrations to minimize the time and resources spent on review procedures. In return, taxpayers will also benefit from the project implementation. So the aim of this paper is to describe recent developments in the accounting area in Brazil, describing the concepts of digital records and electronic government, and highlighting the emergence of the PSDB. This is a qualitative research, in which the methodological procedures used in this study were primarily bibliographic, and the main sources of information made up of legal texts, scientific articles, and institutional sites. The results of this study demonstrate the great changes taking place in accounting procedures, initially in commercial companies subject to differentiated economic and tax monitoring, and those taxed on real incomes. Moreover, they present several challenges to accounting professionals, to promote gains for society, with improvements in the quality of financial reporting and reduction of fraudulent practices.