Resumen de Factors that influence the adoption and implementation of public digital accounting according to the evaluation by managers of brazilian companies

António José Gonçalves Barroso, Luciano Alves Nascimento, Marco Bouzada, Claudio Pitassi

• português

  RESUMO Esta pesquisa procurou identificar os fatores que impactam a adoção e implementação do SPED segundo avaliação de gestores de empresas brasileiras, contemplando fatores estabelecidos pelo Modelo TOE, passando pelas dimensões tecnológica, organizacional e ambiental do referido modelo. Através do tratamento estatístico dos dados oriundos da aplicação de uma survey, buscou-se resposta aos objetivos de pesquisa. Detectou-se que, embora existam outros fatores influenciando decisões sobre adoção e implementação do SPED, a obrigatoriedade governamental, enquanto componente do contexto ambiental, demonstrou ser o principal vetor de impacto, isto é, de influência, sobre tais decisões. Isto pareceu decorrer do fato de que o governo ser um dos principais, se não o principal ator do ambiente regulatório.

• English

  ABSTRACT This study aims to identify the factors that influence the adoption and implementation of the Public Digital Accounting System (Sistema Público de Escrituração Digital, or SPED) according to the evaluation of managers of Brazilian companies, expressed in response to a survey, based on the criteria established by the TOE framework, considering technological, organizational and environmental dimensions. The results show that although other factors influence decisions about the adoption and implementation of the SPED, government requirement, as a component of the environmental dimension, is the main factor driving those decisions. This seems to result from the fact that the government is a major, if not the main, actor in the regulatory environment. We also identified big expectations of companies regarding the possibility of reducing the volume of ancillary tax obligations (record-keeping and reporting obligations). The ranking generated from the survey is a contribution to the improvement of strategies for implementation of e-government projects, both by governments and companies.