This thesis deals with electronic signature in the area of accounting. It includes characteristic of electronic signature, certification authority and time stamp. This thesis explains these fundamental concepts related to the electronic signature and also shows some practical application of it -- such as electronic invoicing, archiving, and communication with state-administration through data boxes or through electronic registries. In this thesis there is also detaily described and depicted the procedure of making electronic invoices and authentication of the certificate of the electronic signature.

As the society becomes more internationalized and companies spread operations to multiple locations in different countries, there is a growing need for systems that can link information between different company departments and make it available for users at any time. Over the years, companies have used several information systems for different business activities and purposes, but due to complexity and high costs, a need for an integrated platform has emerged. A system that can connect different business functions within a company, and at the same time link systems owned by customers and suppliers through modern technology is an Enterprise Resource Planning (ERP) system. Today, management control may be regarded as an information intensive company process where managers can improve control by working with relevant and accurate information. An ERP system represents a natural bearer of that information, and because of that, it becomes interesting to analyze the effects on management control when its fundamentals (the ERP system) change. As previous publications mostly have examined organizational changes and effects of ERP implementations from a more general perspective, the authors realize a need for addressing ERP systems in relation to management control. Though prior research indicates that implementation of ERP systems have affect on management control, there is still uncertainty how it may be affected. The aim for this study is therefore to create understanding of how a major change such as an ERP implementation may affect management control by causing changes among supporting roles and activities. In order to achieve the purpose for this work, the authors have exemplified an ERP implementation through a case study of a manufacturing company implementing Electronic Invoice Processing (EIP) as a part of a larger ERP change. By using a scientific research approach characterized by an iterative process that moves between theory and empiricism, some valuable outcomes can be drawn from the analyzed case material. These outcomes become in the end target for a broad interpretation of roles, activities, and how changes among them may affect management control on a more generalized ERP level. Analyzing the case, the authors have been able to identify three distinctive roles that may be affected by an ERP implementation; the Executor, the Supervisor, and the Supporter. These three roles have been found to carry out five prime activities; Information Assembling, Information Verification, Information Registration, Information Presentation, and Information Storing. Finally, the changes and altering of focus between these roles and activities were found to potentially affect management control positively through five prime aspects; Timeliness, Accuracy, Accessibility, Richness, and Control.

Electronic document handling was first used in the automotive industry in the early 1970’s, the way of communicating electronic at the time was concerned with the communication way of EDI (Hsieh, 2004). In the beginning of 2000 a new way of communicating electronic documents was introduced with the emergence of VAN-operators (Hsieh, 2004). This technology of communicating electronic invoices has shown to be less complex for the businesses than the previous EDI connections. The VAN-operators enable companies regardless of size, ERP, also known as Enterprise Resource Planning, system, formats or transaction volume to send and receive electronic invoices. The subject of electronic invoice handling have become increasingly debated, mainly because of the legislations taking place all over Europe, and as well as the environmental impact by business transactions being sent by paper. The objective of this thesis is to examine the challenges, solutions and outcomes for companies switching to electronic invoice handling. The data collected for the thesis is divided into two parts. The first part consist of information retrieved by previous literature as well as internet sources. The second part concerns the case studies conducted for the thesis in respect to our research questions. For this reason Scandinavian companies have been interviewed, with different precondition as in size, industry, transaction volume and IT structure. The findings from the first and second part have been analyzed and conclusion have been made, we suggest using a VAN-operators, which have shown to be the most appropriate alternative for companies that are implementing electronic invoice handling. The result of this thesis can be used as a guideline for companies when considering a switch from manual to electronic invoice handling.

nÃo hà / A partir de 2008, as administraÃÃes tributÃrias passaram a enfrentar grandes desafios ao adequar os procedimentos de monitoramento e fiscalizaÃÃo de tributos, em face do uso da Nota Fiscal EletrÃnica (NF-e) pelos contribuintes, como mais um processo de adaptaÃÃo das transaÃÃes comerciais por meio eletrÃnico. A NF-e à um modelo nacional, com validade jurÃdica garantida pela assinatura digital do remetente, reduzindo gastos na recepÃÃo, digitaÃÃo e armazenagem e permitindo, ao mesmo tempo, o acompanhamento, em tempo real, das operaÃÃes comerciais pelas entidades arrecadadoras. O Presente estudo se propÃs a abordar este tema, tendo por objetivo geral de analisar como a utilizaÃÃo da Nota Fiscal EletrÃnica impactou as atividades de monitoramento e fiscalizaÃÃo do ICMS na Secretaria da Fazenda do Estado do CearÃ. Pretendeu-se atingir essa finalidade identificando, em primeiro lugar, as mudanÃas nas atividades de monitoramento e fiscalizaÃÃo do ICMS no que se refere: ao perÃodo fiscalizado, a fiscalizaÃÃo presencial, a utilizaÃÃo da tÃcnica de amostragem e ao procedimento de conferÃncia de valores, quantidades ou saldos a partir da NF-e e, posteriormente, as alteraÃÃes nas atividades de monitoramento e fiscalizaÃÃo relacionadas com a regularidade da situaÃÃo cadastral do contribuinte e com as etapas de coleta de informaÃÃes econÃmico-fiscais, a partir da NF-e. Para fundamentar teoricamente este estudo foi realizada uma revisÃo de literatura abordando os temas arrecadaÃÃo no contexto da administraÃÃo pÃblica e tecnologia da informaÃÃo e governo eletrÃnico. A metodologia utilizada na pesquisa foi o estudo do caso Ãnico na Secretaria de Fazenda do Estado do CearÃ, pelo qual foram coletadas informaÃÃes acerca das atividades de monitoramento e fiscalizaÃÃo, a partir da implantaÃÃo da NF-e. Os resultados decorrentes apontam que houve impactos na utilizaÃÃo da nota fiscal eletrÃnica nas atividades de monitoramento e fiscalizaÃÃo do ICMS, na Secretaria da Fazenda do Estado do CearÃ, nos seguintes aspectos: a fiscalizaÃÃo das operaÃÃes comerciais terà como foco os fatos ocorridos no presente; a fiscalizaÃÃo presencial foi substituÃda pela fiscalizaÃÃo à distÃncia; a utilizaÃÃo da fiscalizaÃÃo total foi substituÃda pela a tÃcnica de amostragem; os procedimentos de conferÃncia manual passaram para o meio eletrÃnico; maior celeridade na identificaÃÃo antecipada de notas fiscais emitidas por contribuintes baixados ou inativos ou destinadas a contribuintes baixados ou inativos; e maior rapidez nos procedimentos para coleta de informaÃÃes econÃmico-fiscais. / Since 2008, tax administrations have to face serious challenges in adapting the procedures of monitoring and inspecting taxes, given the use of the Electronic Invoice by taxpayers, as an adaptation process of business transactions by electronic media. The Electronic Invoice is a national model, as guaranteed by the legal validity of digital signature of the sender, reducing expenses at the reception, typing and storage and, at the same time, allowing a real-time monitoring of business operations by entities responsible for the collection of taxes. The general objective of this work is to analyze how the use of the Electronic Invoice impacted the activities of monitoring and supervising ICMS (Goods and Service Tax) in Finance Secretary of the State of CearÃ. In order to aim this objective, firstly we attempted to identify changes in the activities of monitoring and inspecting ICMS (Goods and Service Tax) referring to the monitored period, inspection attendance, the use of sampling and the procedure for a conference on values, quantities or balances according to the Electronic Invoice, and later, changes in surveillance and monitoring activities related to the regularity of the registration status of the taxpayer and the steps to collect economic and fiscal information from the Electronic Invoice. To substantiate this theoretical study was conducted to review the literature addressing the issues raising in the context of public administration and information technology and e-government. The methodology used in this research was to study the unique case in the Ministry of Finance of the State of CearÃ, FROM where information was collected about the activities of monitoring and inspecting ICMS, starting from the introduction of Electronic Invoice. The results indicate that there were impacts arising from the use of electronic invoices in the activities of monitoring and inspecting ICMS (Goods and Service Tax) in the Finance Secretary of the State of CearÃ, in the following aspects: the monitoring of commercial operations will focus on the events in the present, the , inspection attendance was replaced by a remote monitoring, the use of total surveillance was replaced by the sampling technique, the procedures for manual verification were substituted for electronic media, improving speed in the early identification of invoices issued by or destined to written off or inactive taxpayers, and faster procedures for collection of economic and fiscal information.

nÃo hà / A Nota Fiscal EletrÃnica (NF-e) torna-se cada vez mais uma realidade. Desde o final de 2011, praticamente todas as operaÃÃes interestaduais estÃo sendo acobertadas com o documento eletrÃnico. Essa ferramenta nasce com vistas a minimizar fraudes nas operaÃÃes fiscais, trazendo a possibilidade de criaÃÃo de controles em tempo real, acarretando diversos efeitos benÃficos à administraÃÃo tributÃria. Este trabalho se propÃs a abordar esse assunto, tendo por objetivo geral analisar a utilizaÃÃo da NF-e no controle da arrecadaÃÃo tributÃria sob a Ãtica dos gestores da Secretaria da Fazenda do Estado do Cearà (SEFAZ-CE). Para alcance desse objetivo, buscou-se primeiramente a verificaÃÃo do nÃvel de confiabilidade desses gestores em relaÃÃo aos dados extraÃdos da NF-e. Em seguida, procurou-se tanto identificar os controles utilizados, quanto investigar os que estÃo sendo desenvolvidos na SEFAZ-CE com base nessa ferramenta. Por fim, pretendeu-se observar os efeitos da utilizaÃÃo desses controles na Ãtica dos gestores fazendÃrios. Como amparo teÃrico, fez-se uma revisÃo literÃria, tendo como foco a administraÃÃo tributÃria e a nota fiscal eletrÃnica. Um estudo de caso na SEFAZ-CE foi a metodologia adotada, sendo coletadas informaÃÃes quanto à percepÃÃo dos gestores fazendÃrios por meio de questionÃrios e entrevistas, analisados atravÃs do software ATLAS.ti versÃo 6.2 e por escala Likert. De posse dos resultados obtidos na pesquisa, conclui-se que os gestores fazendÃrios, responsÃveis por controlar as receitas advindas dos tributos estaduais, possuem bom nÃvel de confiabilidade em relaÃÃo à utilizaÃÃo dos dados extraÃdos da NF-e. Com efeito, vÃrios controles, com base nessas informaÃÃes, foram otimizados, implementados ou estÃo em implantaÃÃo; e, de uma maneira geral, a utilizaÃÃo desses controles trazem efeitos positivos ao acompanhamento da arrecadaÃÃo tributÃria cearense. / The Electronic Invoice (NF-e) becomes more and more a reality. Since the end of 2011, virtually all interstate operations are being covered up with the electronic document. This tool is born in order to minimize fraud in fiscal operations, bringing the possibility of creating real-time controls, resulting in several benefits to the tax administration. This work proposes to address this issue, with the main objective to analyze the use of the NF-and control of tax collection from the perspective of managers of the Secretariat of the Cearà State Finance (SEFAZ-CE). To achieve this goal, first sought to to check the level of reliability of these managers in relation to the data extracted from the NF-e. Then it tried to both identify the controls used as investigate those being developed in SEFAZ-EC based on this tool. Finally, it was intended to observe the effects of the use of these controls in the view of Farmers managers. As theoretical support, there was a literature review, focusing on the tax administration and the electronic invoice. A case study in SEFAZ-EC was adopted methodology, information being collected about the perception of Farmers managers through questionnaires and interviews, analyzed through the software ATLAS.ti version 6.2 and Likert scale. With the results obtained in the research, it concluded that the Farmers managers, responsible for control of revenues from state taxes, have a good level of reliability regarding the use of data extracted from the NF-e. Indeed, various controls, based on this information, have been optimized, implemented or are under implementation; and, in general, the use of these controls bring positive effects to the monitoring of Cearà tax revenues.

nÃo hà / A Nota Fiscal EletrÃnica (NF-e) torna-se cada vez mais uma realidade. Desde o final de 2011, praticamente todas as operaÃÃes interestaduais estÃo sendo acobertadas com o documento eletrÃnico. Essa ferramenta nasce com vistas a minimizar fraudes nas operaÃÃes fiscais, trazendo a possibilidade de criaÃÃo de controles em tempo real, acarretando diversos efeitos benÃficos à administraÃÃo tributÃria. Este trabalho se propÃs a abordar esse assunto, tendo por objetivo geral analisar a utilizaÃÃo da NF-e no controle da arrecadaÃÃo tributÃria sob a Ãtica dos gestores da Secretaria da Fazenda do Estado do Cearà (SEFAZ-CE). Para alcance desse objetivo, buscou-se primeiramente a verificaÃÃo do nÃvel de confiabilidade desses gestores em relaÃÃo aos dados extraÃdos da NF-e. Em seguida, procurou-se tanto identificar os controles utilizados, quanto investigar os que estÃo sendo desenvolvidos na SEFAZ-CE com base nessa ferramenta. Por fim, pretendeu-se observar os efeitos da utilizaÃÃo desses controles na Ãtica dos gestores fazendÃrios. Como amparo teÃrico, fez-se uma revisÃo literÃria, tendo como foco a administraÃÃo tributÃria e a nota fiscal eletrÃnica. Um estudo de caso na SEFAZ-CE foi a metodologia adotada, sendo coletadas informaÃÃes quanto à percepÃÃo dos gestores fazendÃrios por meio de questionÃrios e entrevistas, analisados atravÃs do software ATLAS.ti versÃo 6.2 e por escala Likert. De posse dos resultados obtidos na pesquisa, conclui-se que os gestores fazendÃrios, responsÃveis por controlar as receitas advindas dos tributos estaduais, possuem bom nÃvel de confiabilidade em relaÃÃo à utilizaÃÃo dos dados extraÃdos da NF-e. Com efeito, vÃrios controles, com base nessas informaÃÃes, foram otimizados, implementados ou estÃo em implantaÃÃo; e, de uma maneira geral, a utilizaÃÃo desses controles trazem efeitos positivos ao acompanhamento da arrecadaÃÃo tributÃria cearense. / The Electronic Invoice becomes increasingly a reality. Since late 2011, virtually all interstate operations are being covered up with the electronic document. This tool is born with a view to minimize frauds in fiscal operations, bringing the possibility of creating real-time controls, resulting several beneficial effects on tax administration. This study aimed to address this issue, having as main purpose to analyze the use of Electronic Invoice control of tax collection from the perspective of managers of the Department of Finance of the State of CearÃ. To achieve this goal, this research searched first to verify the managers level of reliability related to the data extracted from the Electronic Invoice. And then, tried to identify as many controls that are currently being used and to investigate those that are being developed at the State of Cearà Secretary of Treasury based on this tool. Finally, this study sought to observe the effects of using these controls in the view of tax managers. As a theoretical support the study used a literature review, focusing on tax administration and electronic invoices. A case study about State of Cearà Secretary of Treasury was the methodology adopted with collected information regarding the perception of tax managers through questionnaires and interviews, analyzed using ATLAS.ti version 6.2 and Likert scale. The results obtained in the research concluded that tax managers, responsible for controlling the state revenues from taxes, have a good level of confidence regarding the use of data extracted from Electronic Invoice. As well, various controls, based on this information, have been optimized, implemented or are under implementation, and, in general, the use of these controls bring positive effects to the monitoring of tax collection of Cearà State.

nÃo hà / O presente estudo tem por objetivo analisar as relaÃÃes comerciais entre o estado do Cearà e os demais estados da federaÃÃo do Brasil no ano de 2010. O caminho traÃado para a anÃlise aborda a tÃcnica do modelo gravitacional como referencial analÃtico, com vistas a elaborar um modelo empÃrico para a estimaÃÃo dos determinantes do fluxo das exportaÃÃes interestaduais das empresas enquadradas na atividade de indÃstria de transformaÃÃo. Para tal, foi estimado o Modelo Gravitacional por meio do mÃtodo dos MÃnimos Quadrados OrdinÃrios (MQO) utilizando as movimentaÃÃes comerciais das exportaÃÃes interestaduais do CearÃ, o Produto Interno Bruto (PIB) dos estados e a distÃncia entre Fortaleza e as capitais dos demais estados brasileiros. Os dados relativos Ãs exportaÃÃes foram extraÃdos dos registros da Secretaria de Estado da Fazenda do Cearà (Sefaz-Ce), atravÃs do sistema informatizado da nota fiscal eletrÃnica (NFE). Os resultados empÃricos obtidos na anÃlise indicam que apenas a variÃvel distÃncia apresentou significÃncia estatÃstica e o sinal està de acordo com o previsto na literatura dos modelos gravitacionais. / The present study aims to analyze the trade relations between the state of Cearà and the other States of the Federation of Brazil in the year 2010. The path traced for analysis discusses the technique of the gravitational model as a reference analytical, with a view to develop an empirical model to estimate the determinants of the flow of interstate exports from companies classified in the activity of manufacturing industry. To this end, it was estimated the gravitational model through the Ordinary Least Squares method (OLS) using the commercial transactions of the interstate exports of CearÃ, the Gross Domestic Product (GDP) of the states and the distance between Fortaleza and the capitals of other Brazilian states. The data on exports were extracted of the records of the Department of Finance of Cearà (Sefaz-Ce), through the computerized system of electronic invoice (NFE). The empirical results obtained from the analysis indicate that only the variable distance was statistically significant and the signal is in accordance with the provisions in the literature from gravitational models.

nÃo hà / The present study sets out this issue, in order to investigate the impacts of electronic invoice in the collection of VAT in the State of CearÃ, more precisely in the pioneering activities in their use. It was intended to achieve this purpose by researching the history, legislation, the operational model and the benefits of this new tool, with a descriptive and econometric analysis of the activities of VAT collections required and not required in the periods before and after the fiscal policy. We used the methodological âdifference in differenceâ, which results indicated that, in a general context, the binding nature of the invoice electronically provided an effect on the collection of VAT, on average, much higher than the observed in sectors that were not included in the policy. The intersection of information more efficiently by computerized means contributed such to reduce tax evasion as well as to improve a control over the movement of goods and services that culminated in a result of effective policy. It is noteworthy that there are other variables that affect the level of collection of VAT. However, their unavailability aggregated by the sector made it impossible to insert them in the model. So what can be said in this work is that eletronic invoice promoted a positive impact on the collection of VAT and that politics is only partly responsible for the observed growth. / O presente trabalho se propÃs a estudar este tema, tendo como objetivo investigar os impactos da Nota Fiscal EletrÃnica na arrecadaÃÃo do ICMS no Estado do CearÃ, mais precisamente nas atividades pioneiras na sua utilizaÃÃo. Pretendeu-se atingir essa finalidade, pesquisando o histÃrico, a legislaÃÃo, o modelo operacional e os benefÃcios dessa nova ferramenta, complementando com uma anÃlise descritiva e economÃtrica das arrecadaÃÃes de ICMS das atividades obrigadas, comparativamente as nÃo obrigadas, nos perÃodos prà e pÃs a polÃtica fiscal. Utilizou-se a metodologia economÃtrica diferenÃa em diferenÃa, cujos resultados apontam que num contexto geral, a compulsoriedade da nota fiscal de forma eletrÃnica proporcionou um efeito sobre a arrecadaÃÃo do ICMS, em mÃdia, bem superior aquele observado para os setores que nÃo foram contemplados com a polÃtica. O cruzamento de informaÃÃes de forma mais eficiente por meios informatizados contribuÃram tanto para reduÃÃo da sonegaÃÃo como para uma melhor fiscalizaÃÃo na circulaÃÃo de mercadorias e serviÃos que culminaram num resultado de eficÃcia da polÃtica em questÃo. Vale ressaltar, que existem outras variÃveis que afetam o nÃvel de arrecadaÃÃo do ICMS, contudo, a indisponibilidade das mesmas agregadas por setores impossibilitaram suas inserÃÃes no modelo. Portanto, o que se pode afirmar neste trabalho à que a NF-e promoveu um impacto positivo sobre a arrecadaÃÃo do ICMS e que a polÃtica somente à responsÃvel por parte do crescimento observado.

We have chosen to look closer at the area of security for electronic invoices. The purpose of this inquest is to provide our case study with a security analysis of three suggestions and a recommendation of the best solution, according to our test. The three solutions are ISDN via a third party, X.25 via Internet bank and Mail server. The company in our case study is in this report referred to as X, has a strong market position and a large clientele and therefore we were interested in analysing and improving X?s electronic invoice system. X was in the position of testing an electronic invoicing system towards a selective group of business customers. The major problem with the system was the security issue regarding transferring the file.

Com os avanços da tecnologia da informação e a consolidação do uso da Internet como meio de comunicação e de troca de informações entre empresas, as Administrações Tributárias viram-se obrigadas a se modernizar e a evoluir as suas formas de controle até então existentes. Este movimento, de busca de modernização das Administrações Tributárias latino americanas, baseado no uso da tecnologia da informação, especialmente na última década, levou a que vários países investissem em novas formas de emissão de documentos fiscais, passando a adotar algum modelo de documento fiscal eletrônico, buscando um melhor controle fiscal, alavancar a capacidade de atuação do Fisco, ao mesmo tempo proporcionando redução de custos às empresas para o cumprimento das obrigações fiscais, e favorecendo a integração logística das cadeias. Hoje a América Latina é referência mundial no tema de faturação eletrônica, tanto em quantidade de empresas emissoras, quanto em volume de documentos emitidos. Todavia, apesar da importância do tema, não existiam, até então, estudos acadêmicos que comparassem os diversos modelos de fatura eletrônica implantados na América Latina. Neste contexto, com o presente trabalho, conduzido por meio da realização de uma pesquisa de natureza exploratória, com uso da técnica de estudo de casos múltiplos, buscamos contribuir na redução desta lacuna de conhecimento. Foram analisados e comparados os modelos de fatura eletrônica de 10 países latino americanos (Argentina, Brasil, Chile, Costa Rica, Colômbia, Equador, Guatemala, México, Peru e Uruguai) visando identificar pontos de convergência entre os modelos, melhores práticas e os fatores críticos de sucesso. Como resultados, apesar de haverem diferenças entre os modelos, foi identificada uma forte convergência técnica, com a adoção de padrões comuns, como arquivos eletrônicos XML, existência de uma representação impressa, uso da assinatura digital para a garantia de autenticidade e autoria do documento eletrônico, e o uso de tecnologia web service de comunicação. Foram também identificados 5 fatores críticos de sucesso na implantação de projetos de fatura eletrônica: apoio da alta administração; a motivação da equipe de projeto; participação das empresas no projeto; mudanças mínimas em relação ao modelo em papel; e investimento de tempo na etapa de concepção do modelo. / Advances in information technology and with the consolidation of the Internet as a medium of communication and information exchange between companies, have forced the tax administrations of the countries to modernize and evolve the ways of tax collection control that existed before. In Latin America, especially in the last decade, several countries have recently changed the form of issuing tax documents and began to adopt some type of electronic document, seeking a better fiscal control and to leverage the audit capacity of the Tax Authority, while providing cost savings to companies for tax compliance, and promoting the integration of logistics chains. Latin America is nowadays a world reference in electronic invoicing, not only because the number of issuers but also by the huge quantity of documents issued. However, despite the importance of the theme, do not exist, until now, academic studies that compare the different models of electronic invoice deployed in Latin America. In this context, with this work, conducted as an exploratory research, using the technique of multiple case study, we sought help in reducing this knowledge gap. So we analyzed and compared the models of electronic invoice of 10 Latin American countries (Argentina, Brazil, Chile, Costa Rica, Colombia, Ecuador, Guatemala, Mexico, Peru and Uruguay) in order to identify points of convergence between the models, best practices and the critical success factors. As a result, although there are differences between the models, we identified a strong technical convergence, with the adoption of common standards, such as XML electronic files, use of a printed representation of the electronic invoice, adoption of digital signatures to ensure authenticity and authorship of the electronic document and the use of web service technology to ensure communication. We also identified five critical success factors in the implementation of projects for electronic invoice: top management support; project team motivation; participation of enterprises in the project; minimal changes in relation to old paper-based model, and time investment in the stage\'s design of the project.