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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
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/12157 |
| Date | 27 August 2010 |
| Creators | Alves Junior, Eloi Prata |
| Contributors | CPF:36566721487, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4789716A1&dataRevisao=null, Ramos, Anat?lia Saraiva Martins, CPF:24140392304, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4782144T2, Oliveira, Roberto C?lio Lim?o de, CPF:24657905287, http://lattes.cnpq.br/4497607460894318, Sousa Neto, Manoel Veras de |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-Gradua??o em Administra??o, UFRN, BR, Pol?ticas e Gest?o P?blicas; Gest?o Organizacional |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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