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In order to comply with the new fiscal and tax requirements, companies have implemented SPED - the Public Digital Bookkeeping System. This study aims to verify the perception of companies regarding the implementation of SPED Accounting for the professionalization of small and medium-sized companies, on the premise that it will contribute to an improvement in the management of companies of this size. In order to answer the problem, it was deemed appropriate to collect data through forms, applying Pearson's correlation, using SPSS statistical software. The premise was confirmed, since in order to comply with legal requirements, companies had to improve internal processes and controls, train professionals and invest in ERP and accounting systems. Thus, the majority of those involved saw improvements in the management process and increased knowledge about the company's business. Another point highlighted in the survey was the lack of benefits from the implementation of SPED for companies with external accounting.
About the author
Lenita Teixeira de Almeida Campos es posgraduada en Gestión y Control de Empresas, licenciada en Contabilidad, controladora en una gestora de fondos de inversión inmobiliaria y trabaja en las áreas de planificación presupuestaria, prácticas de gestión y gestión contable, financiera y fiscal. Ha participado en la salida a bolsa de varias empresas.
