Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literature
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/1814 |
Resumo: | The objective of this study is to verify the economic-financial situation of some companies. For that, it is required the joint analysis of their financial statements in order to predict future conditions which will generate results and honor their commitments. This paper aims at estimating discriminant functions for groups of profitable, intermediary and lossmaking companies listed on the BM&FBOVESPA within 2009 and 2011. The methodological procedures used characterize this study as descriptive, documental and quantitative. The data used were collected from the Economática® database. The companies belonging to the financial sector and services were not considered in the analysis and those which did not show the necessary data were excluded, resulting in a sample of 255 organizations. Data analysis was performed by using the SPSS®software, having as the meeting variable the three groups of companies and as explanatory variables the economic-financial indicators of liquidity, profitability and capital structure. Data analysis identified the existence of separation between groups, pointing to the Debt Breakdown as the variable that best represents this separation. Two functions were created; the first one, which segregated the profitable enterprises from the intermediary ones, showed high ability to demonstrate the differences between the two groups; the second discriminant function accounted for only the residual power for segregation between the intermediary and loss-making companies. |
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Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literatureEscrituração Fiscal Digital (EFD): Vantagens e Desvantagens a partir da Literatura SelecionadaSistema Público de Escrituração Digital (SPED)Fisco catarinenseSistema de informaçãoContabilidade tributária.Economic and financial indicatorsFinancial difficultiesDiscriminant analysis.The objective of this study is to verify the economic-financial situation of some companies. For that, it is required the joint analysis of their financial statements in order to predict future conditions which will generate results and honor their commitments. This paper aims at estimating discriminant functions for groups of profitable, intermediary and lossmaking companies listed on the BM&FBOVESPA within 2009 and 2011. The methodological procedures used characterize this study as descriptive, documental and quantitative. The data used were collected from the Economática® database. The companies belonging to the financial sector and services were not considered in the analysis and those which did not show the necessary data were excluded, resulting in a sample of 255 organizations. Data analysis was performed by using the SPSS®software, having as the meeting variable the three groups of companies and as explanatory variables the economic-financial indicators of liquidity, profitability and capital structure. Data analysis identified the existence of separation between groups, pointing to the Debt Breakdown as the variable that best represents this separation. Two functions were created; the first one, which segregated the profitable enterprises from the intermediary ones, showed high ability to demonstrate the differences between the two groups; the second discriminant function accounted for only the residual power for segregation between the intermediary and loss-making companies.O objetivo desta pesquisa é revisar a implantação do projeto Sistema Público de Escrituração Digital - SPED, a fim de que se possa identificar e discutir as vantagens e desvantagens da Escrituração Fiscal Digital a partir da literatura selecionada. A pesquisa foi realizada com base em entrevista com funcionário responsável pelo SPED fiscal da Secretaria da Fazenda do Estado de Santa Catarina e a partir da literatura selecionada em uma busca sistemática. Como resultado da pesquisa, destaca-se que: (i) o projeto até então tem se mostrado eficiente ao proposto, como uma aceitabilidade boa dos contribuintes, expandindo gradativamente a excelência; (ii) as vantagens principais abordadas são as melhorias na qualidade da informação, o ganho de produtividade e a eficiência nos processos; (iii) as desvantagens principais são a dificuldade de preparação do pessoal, o custo financeiro e as mudanças na estrutura da empresa; e (iv) dentre as dificuldades pode-se citar o alto custo na implantação de sistemas de informação para a utilização do SPED e a preocupação do correto conhecimento dos contribuintes.Conclui-se que com o SPED-EFD o trabalho intelectual, o conhecimento do contador, sobrepõe-se ao operacional. Exige-se ainda que o profissional tenha visão gerencial, conhecimento em informática, habilidade de aprender e poder de feedback.Conselho Regional de Contabilidade de Santa Catarina2013-10-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/181410.16930/2237-7662/rccc.v12n36p53-69Revista Catarinense da Ciência Contábil; Vol. 12 No. 36 (2013): Agosto-Novembro; p. 53-69Revista Catarinense da Ciência Contábil; v. 12 n. 36 (2013): Agosto-Novembro; p. 53-692237-76621808-3781reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/1814/1688Copyright (c) 2013 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessPetri, Sérgio MuriloKoettker, Bárbara Heidrich SeibertMarques, Tatiane de OliveiraPetri, Luana Ramos FigueiredoCasagrande, Maria Denize Henrique2024-03-15T18:38:38Zoai:ojs.pkp.sfu.ca:article/1814Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2024-03-15T18:38:38Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literature Escrituração Fiscal Digital (EFD): Vantagens e Desvantagens a partir da Literatura Selecionada |
title |
Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literature |
spellingShingle |
Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literature Petri, Sérgio Murilo Sistema Público de Escrituração Digital (SPED) Fisco catarinense Sistema de informação Contabilidade tributária. Economic and financial indicators Financial difficulties Discriminant analysis. |
title_short |
Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literature |
title_full |
Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literature |
title_fullStr |
Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literature |
title_full_unstemmed |
Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literature |
title_sort |
Digital Bookkeeping Tax (DBT): advantages and disadvantages from selected literature |
author |
Petri, Sérgio Murilo |
author_facet |
Petri, Sérgio Murilo Koettker, Bárbara Heidrich Seibert Marques, Tatiane de Oliveira Petri, Luana Ramos Figueiredo Casagrande, Maria Denize Henrique |
author_role |
author |
author2 |
Koettker, Bárbara Heidrich Seibert Marques, Tatiane de Oliveira Petri, Luana Ramos Figueiredo Casagrande, Maria Denize Henrique |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Petri, Sérgio Murilo Koettker, Bárbara Heidrich Seibert Marques, Tatiane de Oliveira Petri, Luana Ramos Figueiredo Casagrande, Maria Denize Henrique |
dc.subject.por.fl_str_mv |
Sistema Público de Escrituração Digital (SPED) Fisco catarinense Sistema de informação Contabilidade tributária. Economic and financial indicators Financial difficulties Discriminant analysis. |
topic |
Sistema Público de Escrituração Digital (SPED) Fisco catarinense Sistema de informação Contabilidade tributária. Economic and financial indicators Financial difficulties Discriminant analysis. |
description |
The objective of this study is to verify the economic-financial situation of some companies. For that, it is required the joint analysis of their financial statements in order to predict future conditions which will generate results and honor their commitments. This paper aims at estimating discriminant functions for groups of profitable, intermediary and lossmaking companies listed on the BM&FBOVESPA within 2009 and 2011. The methodological procedures used characterize this study as descriptive, documental and quantitative. The data used were collected from the Economática® database. The companies belonging to the financial sector and services were not considered in the analysis and those which did not show the necessary data were excluded, resulting in a sample of 255 organizations. Data analysis was performed by using the SPSS®software, having as the meeting variable the three groups of companies and as explanatory variables the economic-financial indicators of liquidity, profitability and capital structure. Data analysis identified the existence of separation between groups, pointing to the Debt Breakdown as the variable that best represents this separation. Two functions were created; the first one, which segregated the profitable enterprises from the intermediary ones, showed high ability to demonstrate the differences between the two groups; the second discriminant function accounted for only the residual power for segregation between the intermediary and loss-making companies. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-10-16 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/1814 10.16930/2237-7662/rccc.v12n36p53-69 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/1814 |
identifier_str_mv |
10.16930/2237-7662/rccc.v12n36p53-69 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/1814/1688 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2013 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2013 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; Vol. 12 No. 36 (2013): Agosto-Novembro; p. 53-69 Revista Catarinense da Ciência Contábil; v. 12 n. 36 (2013): Agosto-Novembro; p. 53-69 2237-7662 1808-3781 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
instname_str |
Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
instacron_str |
CRCSC |
institution |
CRCSC |
reponame_str |
Revista Catarinense da Ciência Contábil (Online) |
collection |
Revista Catarinense da Ciência Contábil (Online) |
repository.name.fl_str_mv |
Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
repository.mail.fl_str_mv |
||revista@crcsc.org.br |
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1809731681659125760 |