Os reflexos da criação dos speds na sociedade e no mercado
Authors: De Oliveira Andressa Luiza , Andrade Beatriz De Oliveira , Dos Santos Rosângela 
Published: May 2021

A contabilidade é tão antiga quanto à própria história da civilização. Ela está ligada às primeiras manifestações humanas, bem como à necessidade social de proteção à posse e à perpetuação e interpretação dos fatos ocorridos. Há escritos históricos que os primeiros registros contábeis constituíam-se em fichas de barro, guardadas em receptáculos de barro, que eram utilizadas na contagem do patrimônio, registrando, dessa forma, o evento ocorrido e auxiliando o controle do patrimônio por parte do proprietário. Diante das transformações ocorridas na sociedade ao longo das décadas e as inúmeras mudanças econômicas, houve a necessidade de um controle mais efetivo e rigoroso no patrimônio das entidades, sejam elas pessoas físicas ou jurídicas. Do outro lado, os governos criaram mecanismos para aprimorar a fiscalização e, assim, aumentar sua arrecadação. Com o surgimento da informática, o avanço da tecnologia da informação e a revolução digital trouxeram também um novo formato para a administração fazendária tanto no controle e na qualidade quanto na veracidade das informações prestadas pelos contribuintes. Percebe-se que a internet é um importante instrumento de apoio aos administradores, aos gestores e aos profissionais da contabilidade, pois utiliza toda essa tecnologia para aprimorar sua gestão no âmbito da tomada de decisões como para atender as obrigações acessórias impostas pele legislação fiscal e tributária. Com o avanço da tecnologia e o grande volume de operações realizadas pelas grandes empresas, tanto as empresas quanto os órgãos fiscalizadores tiveram que acompanhar esse avanço. O presente artigo tem como objetivo ressaltar a importância da tecnologia da informação, ressaltando a finalidade dos SPEDs. A metodologia adotada foi pesquisa de campo e entrevista com um contador, estabelecido na cidade de Barra Mansa-RJ, atuando na área contábil aproximadamente trinta anos.

Accounting is as old as the history of civilization itself. It is linked to the first human manifestations, as well as to the social need to protect the possession and perpetuation and interpretation of events. There are historical writings that the first accounting records consisted of clay tiles, stored in clay receptacles, which were used in the counting of the patrimony, recording, in this way, the event occurred and helping the control of the patrimony on the part of the owner. Faced with the changes that have taken place in society over the decades and the numerous economic changes, there has been a need for a more effective and rigorous control over the assets of entities, whether individuals or corporations. On the other hand, governments have created mechanisms to improve oversight and thus increase their collection. With the advent of information technology, the advancement of information technology and the digital revolution also brought a new format for the management of the economy, both in terms of control and quality, as well as the truthfulness of information provided by taxpayers. It is noticed that the internet is an important instrument of support to administrators, managers and accounting professionals, because it uses all this technology to improve its management in the scope of decision making as to meet the ancillary obligations imposed by the tax and tax laws . With the advancement of technology and the large volume of operations carried out by large companies, both companies and inspection bodies had to follow up this advance. This article aims to highlight the importance of information technology, highlighting the purpose of SPEDs. The methodology adopted was field research and interview with an accountant, established in the city of Barra Mansa-RJ, working in the accounting area for approximately thirty years.