Desafios enfrentados no ambiente contábil frente à conformidade com o eSocial: uma análise bibliográfica

Abstract

Increasingly, accounting is affected by changes that occur over time to automate processes and make them more practical. With these changes, it becomes increasingly challenging to comply with legislation. In this sense, the general objective of this work is to present the challenges faced in the accounting environment in the face of eSocial, considering that its implementation has brought and continues to bring great challenges in accounting. To contextualize the text, twelve works were used, namely: Course Conclusion Papers (TCC), Doctoral Theses, master’s Dissertations, Journal Articles and Annals of Events, published between 2017 and 2023. As for the methodology, a descriptive research and qualitative approach were used, with bibliographic collection. The results show that, of the twelve studies studied, the greatest concern is about the accounting professionals and law firms, considering that they were more affected by the changes brought about by eSocial. Throughout the work, it is possible to verify that the demands of eSocial are not about new laws brought and promoted, but rather about a reformulation in the way information was provided to the competent bodies. From this, it is discussed what are the difficulties and challenges faced in the face of compliance with eSocial.