PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014

Detalhes bibliográficos
Autor(a) principal: da Silva, Amanda de Lima Marques
Data de Publicação: 2018
Outros Autores: Azevedo, Elayne Patrícia Ribeiro de Santana, Vasconcelos, Ana Lúcia Fontes de Souza, Tavares, Márcia Ferreira Neves, Gomes, Marcelo Jota
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/11775
Resumo: The objective of this study is to analyze the perception of the accountants regarding the difficulties of technical competence for the implementation of the Public Digital Bookkeeping System (SPED) in third sector entities. The proposal is to contribute to a greater understanding of the problems of professional competence underlying the implementation of SPED, as well as to sensitize professionals in the area to the relevance of fostering continuing education actions. The study population is made up of accounting firm operators, operating in Brazilian capitals in the year 2015, registered with the National Federation of Accounting Services Companies and Advisory, Information, and Research Companies (FENACON). A non-probabilistic sampling was used, characterized by convenience, and to obtain this sample, an electronic mail message was sent to the accounting operators of 140 offices belonging to several Brazilian capitals, with the link of the questionnaire prepared using Google Docs and available for acceptance of responses in the period of October and November 2015. The results detect significant deficiencies in technical training that are often not compatible with the knowledge required for the effective implementation of SPED in the Third Sector and the lack of a greater performance of the internal control of the organization.
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spelling PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014PERCEPCIÓN DE LOS CONTADORES CUANTO A LAS DIFICULTADES DE COMPETENCIA TÉCNICA PARA LA IMPLANTACIÓN DEL SPED EN LAS ENTIDADES DEL TERCERO SECTOR, EN CUMPLIMIENTO A LA INSTRUCCIÓN NORMATIVA Nº 1.510 / 2014PERCEPÇÃO DOS CONTADORES QUANTO ÀS DIFICULDADES DE COMPETÊNCIA TÉCNICA PARA A IMPLANTAÇÃO DO SPED NAS ENTIDADES DO TERCEIRO SETOR, EM CUMPRIMENTO À INSTRUÇÃO NORMATIVA Nº 1.510/2014SPED. Technical competence. Third sector.SPED. La experiencia técnica. Tercer sector.SPED. Competência técnica. Terceiro Setor.The objective of this study is to analyze the perception of the accountants regarding the difficulties of technical competence for the implementation of the Public Digital Bookkeeping System (SPED) in third sector entities. The proposal is to contribute to a greater understanding of the problems of professional competence underlying the implementation of SPED, as well as to sensitize professionals in the area to the relevance of fostering continuing education actions. The study population is made up of accounting firm operators, operating in Brazilian capitals in the year 2015, registered with the National Federation of Accounting Services Companies and Advisory, Information, and Research Companies (FENACON). A non-probabilistic sampling was used, characterized by convenience, and to obtain this sample, an electronic mail message was sent to the accounting operators of 140 offices belonging to several Brazilian capitals, with the link of the questionnaire prepared using Google Docs and available for acceptance of responses in the period of October and November 2015. The results detect significant deficiencies in technical training that are often not compatible with the knowledge required for the effective implementation of SPED in the Third Sector and the lack of a greater performance of the internal control of the organization.El objetivo de este estudio es analizar la percepción de los contadores como la competencia técnica de las dificultades para la implementación del Sistema Público de Escrituración Digital (SPED) en las entidades del tercer sector. La propuesta es contribuir a una mayor comprensión de los problemas profesionales basa la aplicación del SPED, así como profesionales sensibilizar a la importancia de fomentar las actividades de educación continua. La población de estudio está formada por operadores de empresas de contabilidad, que operan en las capitales brasileñas en 2015, registradas junto con la Federación Nacional de firmas de contabilidad y asesoramiento de negocios, análisis forense, Información e Investigación (FENACOM). Por lo tanto, se utilizó una muestra no probabilística, caracterizado por comodidad, y para obtener esta muestra, un mensaje de correo electrónico fue enviado a 140 oficinas que representan los operadores pertenecientes as varias capitales brasileñas, con el enlace de la encuesta elaborada a través de Google Docs y está disponible para la aceptación de respuestas de octubre y noviembre de 2015. Los resultados detectan deficiencias significativas a la formación técnica que a menudo no son compatibles con los conocimientos necesarios para la aplicación efectiva de SPED en el tercer sector y la falta de un esfuerzo concentrado del control interno de la organización.O objetivo deste estudo é analisar a percepção dos contadores quanto às dificuldades de competência técnica para a implantação do Sistema Público de Escrituração Digital (SPED) nas entidades do terceiro setor. A proposta é contribuir para um maior entendimento dos problemas de competência profissional subjacentes à implantação do SPED, bem como sensibilizar os profissionais da área para a relevância de fomentar ações de educação continuada. A população estudada é constituída pelos operadores dos escritórios de contabilidade, com atuação nas capitais brasileiras no ano de 2015, cadastrados juntamente à Federação Nacional das Empresas de Serviços Contábeis e das Empresas de Assessoramento, Perícias, Informações e Pesquisas (FENACON). Para tanto, utilizou-se de amostragem não probabilística, caracterizada por conveniência, e para obtenção dessa amostra, foi enviada uma mensagem de correio eletrônico aos operadores de contabilidade de 140 escritórios pertencentes às diversas capitais brasileiras, com o link do questionário elaborado via Google Docs e disponível para aceitação das respostas no período de outubro e novembro de 2015. Os resultados detectam deficiências significativas quanto à formação técnica que, muitas vezes, não são compatíveis com os conhecimentos exigidos para implantação eficaz do SPED no Terceiro Setor e da falta de uma maior atuação do controle interno da organização.  Portal de Periódicos Eletrônicos da UFRN2018-01-09info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/1177510.21680/2176-9036.2018v10n1ID11775REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 No. 1 (2018): Jan./Jun.; 347-370REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 Núm. 1 (2018): Jan./Jun.; 347-370REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 10 n. 1 (2018): Jan./Jun.; 347-3702176-903610.21680/2176-9036.2018v10n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/11775/9116Copyright (c) 2018 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessda Silva, Amanda de Lima MarquesAzevedo, Elayne Patrícia Ribeiro de SantanaVasconcelos, Ana Lúcia Fontes de SouzaTavares, Márcia Ferreira NevesGomes, Marcelo Jota2019-10-09T22:27:33Zoai:periodicos.ufrn.br:article/11775Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2025-02-24T15:17:42.745791Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014
PERCEPCIÓN DE LOS CONTADORES CUANTO A LAS DIFICULTADES DE COMPETENCIA TÉCNICA PARA LA IMPLANTACIÓN DEL SPED EN LAS ENTIDADES DEL TERCERO SECTOR, EN CUMPLIMIENTO A LA INSTRUCCIÓN NORMATIVA Nº 1.510 / 2014
PERCEPÇÃO DOS CONTADORES QUANTO ÀS DIFICULDADES DE COMPETÊNCIA TÉCNICA PARA A IMPLANTAÇÃO DO SPED NAS ENTIDADES DO TERCEIRO SETOR, EM CUMPRIMENTO À INSTRUÇÃO NORMATIVA Nº 1.510/2014
title PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014
spellingShingle PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014
da Silva, Amanda de Lima Marques
SPED. Technical competence. Third sector.
SPED. La experiencia técnica. Tercer sector.
SPED. Competência técnica. Terceiro Setor.
title_short PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014
title_full PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014
title_fullStr PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014
title_full_unstemmed PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014
title_sort PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014
author da Silva, Amanda de Lima Marques
author_facet da Silva, Amanda de Lima Marques
Azevedo, Elayne Patrícia Ribeiro de Santana
Vasconcelos, Ana Lúcia Fontes de Souza
Tavares, Márcia Ferreira Neves
Gomes, Marcelo Jota
author_role author
author2 Azevedo, Elayne Patrícia Ribeiro de Santana
Vasconcelos, Ana Lúcia Fontes de Souza
Tavares, Márcia Ferreira Neves
Gomes, Marcelo Jota
author2_role author
author
author
author
dc.contributor.author.fl_str_mv da Silva, Amanda de Lima Marques
Azevedo, Elayne Patrícia Ribeiro de Santana
Vasconcelos, Ana Lúcia Fontes de Souza
Tavares, Márcia Ferreira Neves
Gomes, Marcelo Jota
dc.subject.por.fl_str_mv SPED. Technical competence. Third sector.
SPED. La experiencia técnica. Tercer sector.
SPED. Competência técnica. Terceiro Setor.
topic SPED. Technical competence. Third sector.
SPED. La experiencia técnica. Tercer sector.
SPED. Competência técnica. Terceiro Setor.
description The objective of this study is to analyze the perception of the accountants regarding the difficulties of technical competence for the implementation of the Public Digital Bookkeeping System (SPED) in third sector entities. The proposal is to contribute to a greater understanding of the problems of professional competence underlying the implementation of SPED, as well as to sensitize professionals in the area to the relevance of fostering continuing education actions. The study population is made up of accounting firm operators, operating in Brazilian capitals in the year 2015, registered with the National Federation of Accounting Services Companies and Advisory, Information, and Research Companies (FENACON). A non-probabilistic sampling was used, characterized by convenience, and to obtain this sample, an electronic mail message was sent to the accounting operators of 140 offices belonging to several Brazilian capitals, with the link of the questionnaire prepared using Google Docs and available for acceptance of responses in the period of October and November 2015. The results detect significant deficiencies in technical training that are often not compatible with the knowledge required for the effective implementation of SPED in the Third Sector and the lack of a greater performance of the internal control of the organization.
publishDate 2018
dc.date.none.fl_str_mv 2018-01-09
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://periodicos.ufrn.br/ambiente/article/view/11775
10.21680/2176-9036.2018v10n1ID11775
url https://periodicos.ufrn.br/ambiente/article/view/11775
identifier_str_mv 10.21680/2176-9036.2018v10n1ID11775
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/11775/9116
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 No. 1 (2018): Jan./Jun.; 347-370
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 Núm. 1 (2018): Jan./Jun.; 347-370
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 10 n. 1 (2018): Jan./Jun.; 347-370
2176-9036
10.21680/2176-9036.2018v10n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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