In 2017, with the introduction of Law n.O 11,638 that amends and repeals provisions of Law No.O 6,404 that provides for 1976 joint-stock companies, the accounting Brazil underwent a major transformation. In the same year, through Decree No. 6,022, he established the SPED - Public Digital Bookkeeping System, which began to adopt a new technology for the delivery of tax and accounting declarations. The SPED is a Federal Revenue Service module that unifies, receives, validates, stores and authenticates the books and documents that make up all the accounting and tax bookkeeping of business companies, through the computerized information environment.
In view of the many regulatory and especially technological changes, it has become essential that all companies and offices that provide services of accounting, introduce new technological solutions such as integrated systems (ERP - Enterprise Resource Planning, translating: Integrated Business Management System) and systems of Analytics, to meet the demands of supervisory bodies, such as the Internal Revenue Service, and also to provide quality services for decision-making.
With these changes comes the need for new alternatives to make the information processing flow more dynamic. That is, the offices of accounting they then start to make use of information systems for continuous improvement of processes and to remain competitive in the market.
This is because information technology combined with accounting, helps companies to remain in the market, streamlining processes and transforming information into a powerful business management tool, in addition to reducing efforts to comply with tax and tax obligations imposed by the government. Faced with strict tax control in relation to taxpayers, accounting offices, on the one hand, need to interpret the new government requirements, and on the other hand, they must provide assistance to companies in complying with tax obligations.
The arrival of new technologies and more particularly, this computerization of accounting brings out a new profile of an accounting professional, a specialist in business consulting, because to fulfill their role, they need to know the company's processes and all the information systems used.
The professional of accounting It is no longer the purpose of making manual records in accounting books. These bureaucratic activities are now carried out by software and the professional no longer produces data, but begins to analyze them. He no longer looks at what happened, at the amount that went into the company, but he starts to look at the present result and make future forecasts. The implementation of information systems for accounting transformed a job that was bureaucratic into analytical work.
The accounting profession requires more knowledge every day. So that the professional of accounting you must be prepared for this adaptation to the globalized world and to advances in information technology. And as a result, organizations also start to value some management concepts to achieve their goals, such as performance, professionalism, knowledge of processes, and information transparency.
It is also through the professionals of accounting that companies adopt this new stance in search of information and assess the resulting impacts on the decisions taken. In this increasingly technological environment, it is necessary for accounting to efficiently manage its information base, making the company competitive and manageable effectively.
Contact TATICCA — ALLINIAL GLOBAL, which provides integrated auditing, internal auditing, accounting, taxes, corporate finance, financial advisory, risk advisory, technology, business consulting and training, for more information, at www.taticca.com.br or e-mail taticca@taticca.com.br and learn more. Our company has certified methodologies for carrying out activities.
