Percepção dos profissionais que atuam na área contábil acerca da implementação do esocial

Abstract

The aim of the study was to analyze the perception of accounting professionals working in the municipality of Ituiutaba/MG about the implications of implementing eSocial in the work routine of accounting firms. The research is descriptive in nature, with a quantitative approach to data analysis. The data was collected using questionnaires on Google Forms, with 24 responses from accounting professionals associated with the Ituiutaba and Region Accounting Professionals Union. The results show that the implementation of eSocial has had a number of implications, with the need to adapt the software adopted and to train accounting professionals. Difficulties were also encountered in sending and validating information in the e-Social system, as well as cultural changes. Despite this, the accounting professionals felt that the implementation of eSocial had improved the quality and standardization of the information sent. There has also been a reduction in involuntary involvement in fraudulent practices and a reduction in costs linked to the storage of physical documents. The need to understand eSocial led professionals to seek more knowledge through courses and training, which was made possible with the help of the Accounting Union and Accounting Councils. In view of the results observed, it can be said that the research contributes to literature and practice, especially with regard to meeting the obligations imposed on accounting professionals.