Made available in DSpace on 2014-12-17T13:53:27Z (GMT). No. of bitstreams: 1 EloiPAJ_DISSERT.pdf: 1892310 bytes, checksum: 8a2e1d3894c526600379ea40fb957ea1 (MD5) Previous issue date: 2010-08-27 / Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology / As Empresas sempre foram organizadas por processos, muitas vezes impercept?veis para seus colaboradores. Com o avan?o da tecnologia, os processos organizacionais atualmente percorrem toda organiza??o por meio decomputadores, e, dessa forma, geram informa??es imediatas e dispon?veis para cada setor. Visando obter informa??es dos neg?cios em tempo real, o governo criou o SPED - Sistema P?blico de Escritura??o Digital, que envolve tr?s subsistemas, que s?o a Nota Fiscal Eletr?nica, Escritura??o Cont?bil Digital e Escritura??o Fiscal Digital. Esse sistema est? revolucionando as estruturas empresarias ao reunir de forma inovadora e interligada todas as informa??es dos processos de neg?cios. Para a implanta??o do SPED, exigese uma revis?o nos processos organizacionais, uma vez que as informa??es s?o geradas e repassadas para o governo de forma on-line, sem admiss?o de erros. Deste modo o estudo teve como objetivo analisar a mudan?a acarretada com a implanta??o do Sistema P?blico de Escritura??o Digital - SPED nos principais processos de neg?cios. Para tanto, foi realizado um estudo de casos m?ltiplos envolvendo tr?s empresas no Estado do Par?, duas dessas empresas atuam no com?rcio atacadista e uma explora o agroneg?cio. A coleta de dados foi realizada com profissionais da Contabilidade, TI e Gestores. De acordo com os resultados obtidos, verificou-se que, em duas empresas, a infraestrutura de TI foi capaz de suportar a implanta??o do novo sistema sem grandes problemas, enquanto uma das empresas teve maiores dificuldades para lidar com a nova sistem?tica. Entretanto, todas elas tiveram que analisar seus processos para proceder ?s customiza??es necess?rias ? adequa??o. Verificou-se tamb?m que em duas empresas n?o existe Governan?a de TI. Assim, recomenda-se a ado??o de um modelo adequado, n?o apenas para a implanta??o do SPED, mas como forma de gerenciar e extrair melhores resultados do investimento em tecnologia da informa??o