Percepção de discentes do curso de ciências contábeis sobre o SPED e o e-Social

Abstract

In Brazil, the Public Digital Bookkeeping System (SPED) was instituted in 2007, constituting an advance in the computerization of the relationship between the tax authorities and taxpayers. In 2014 a new SPED modality was created, referring to tax, labor and social security information, derived from the onerous labor relationship, called eSocial. Given this context, the present study aimed to verify the perception of students from the last two years of the Accounting Science course at the Federal University of Uberlândia (UFU) about SPED and eSocial. For this, an interview was conducted using a questionnaire containing 19 questions, whose respondents, in a total of 22 students, were approached at random. The results indicated deficiency regarding the knowledge of the systems by the students, except those who obtained training promoted by the companies where they work. It is concluded that although most respondents were from the last period of the course, they do not consider themselves prepared to use the systems in question.