Impactos da implantação do eSocial em escritórios de contabilidade na cidade de Uberlândia

• Autor(a) principal: Silva, Thaynara Ferreira
• Data de Publicação: 2022
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/36894
• topic: eSocial; Departamento pessoal; Personnel department; Contabilidade; Accounting; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The eSocial is a module from the Public Digital Bookkeeping System (SPED) developed in 2014 by various government agencies, being: Federal Economic Bank (Caixa Econômica Federal); Ministry of Labor (Ministério do Trabalho); Federal Revenue (Receita Federal); General Office of Social Welfare (Secretaria da Previdência Social) and the National Institute of Social Security (INSS Instituto Nacional de Seguro Social). Its goal is to simplify and unify the compliance of tax obligations, labor and social security. Faced with this context, the goal of this study is to verify the impacts that Personnel Department professionals had with this new system implementation on their routines on accounting firms in the city of Uberlândia/MG. To do so, a data collection was carried through a survey containing 17 questions that the interviewed, a total of 37 professionals, answered with their perceptions on the eSocial. The results pointed that the eSocial has been very beneficial for the information processes and ancillary obligations although there has been a resistance by the clients on its implementation. It is concluded that eSocial is a system that is here to stay despite the challenges.