ID: 32444
Authors:
Luiz Carlos da Silva Flores, Marcelo Medeiros da Rosa, Patrícia Bianco, Fabiano Domingos Bernardo.
Source:
NAVUS - Revista de Gestão e Tecnologia, v. 4, n. 1, p. 49-63, January-June, 2014. 15 page(s).
Keyword:
Electronic Invoice , Micro and Small Enterprises , SPED
Document type: Article (Portuguese)
Show Abstract
Globalization has led to changes in habits of consumption, production of goods, services and knowledge. The accounting tool for business decision making and government is inherent in this context, mainly due to its social role. In this scenario, the federal government instituted by Decree No. 6022 of January 22, 2007, the Public System of Digital Bookkeeping (SPED) which, among its projects, proposes the NF-e - Electronic Invoice, the electronic emission of invoices using information technology to reduce paper costs and document storage and contributes to the reduction of ancillary obligations. This research aims to analyze the impacts on the Micro and Small Business Enterprises based in Umuarama/PR, regarding the deployment of the eletronic invoices as well as the perception of managers on the benefits and goals announced by the Federal Government. This research, as to its nature, is classified as applied research, descriptive, inductive, with exploratory and quantitative/ qualitative approach. The survey instrument and data collection adopted was a semi-structured questionnaire with open and closed questions, applied in September 2011 with a research sample which consisted of 30 companies in the chosen municipality. The results indicate that the impacts suffered with the implementation of the eletronic invoice ( NF-e) were : changes in internal processes, need to invest in technology and increase in total costs. The perception of business owners in relation to the objectives and benefits of the tool also differs in part from that of the Federal Government.