Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

摘要

Companies have always been organized by processes, oftenimperceptible to its employees. With the advancement of technology,organizational processes currently run an organization through computers, andthus generate immediate information that is available to each sector. With theobjective of seeking business information in real time, the government createdthe SPED - Public System of Digital, which involves three subsystems, whichare the Electronic Invoice, Digital Accounting Bookkeeping and Digital TaxBookkeeping. This system is revolutionizing the business structures whengathering, in an innovative way, all information and interlinked businessprocesses. For the implementation of SPED, a revision in the organizationalprocesses is required, since the information is generated and is sent online tothe government, without mistakes. Thus the study aimed to analyze the changebrought about by the implementation of the Public System of Digital SPED inthe main business processes. In order to do so, we have performed a multiplecase study involving three companies in the state of Para, two operate inwholesale and one explores agribusiness. The Data collection was performedby accounting professionals, IT and managers. According to the resultsobtained, it was found that in two companies, the IT infrastructure was capableof deploying the new system without major problems, while one company hadmore difficulties to cope with the new system. However, all companies had toexamine its processes to make the customizations needed to fit. It was alsoobserved that there is no IT Governance in two companies. Therefore, werecommend the use of an appropriate model, not only for the implementation ofSPED, but as a way to manage and extract better results from investment ininformation technology