American International Journal of Social Science

ISSN 2325-4149(Print), ISSN 2325-4165(Online) DIO: 10.30845/aijss

Public Digital Bookkeeping System (SPED): as the Main Universities are Great Florianópolis Preparing the Academic for the Digital Age of Accounting?
Alfredo LohnBraun, Tamiris Cristina Schutz, ScheylaSchlemper, Kleber Martins

The Public Digital Bookkeeping System, is a digital innovation in the field ofaccounting, whosepurpo seistocomput erizethe relati onshipbetweentaxa uthoritiesandtaxp ayers, through htheinteg rationofinf ormation in tax federal government, stateand local, thatis, themod ernizatio nthecompl ianceofa ncillary obligations.It lsopre sentst heproces sofconve rsiontointernatio nalaccounti ng standards, whichbrought major changes in the legal, operationaland professional. Giventheabove, aimofthiss tudyistoiden tifyhowtheleadinguniversities in Florianópolis are preparingstudents for the digital accou ntingwas. The methodology yused wasbas icandd escriptivewith a quantitative approach to data analysis, basedon a litera turesearch, in ordertosupport thethemeadd ressed. The results show that evenwithmostof Florianópolis universitieshave some discipline involvingthe digital accounting, is still loss-making investment in thisarea, as in business accounting, allancil laryobligations are convergingon digital media.

Full Text: PDF