Mudanças nas rotinas do departamento pessoal após a implantação do e-social: um estudo nos escritórios de contabilidade

Abstract

ESocial is a subproject of SPED, considered the most complex project due to the volume of information involved. The study aims to identify changes in the routines of the accounting department personnel department with the implementation of eSocial. The research was conducted through a study in the accounting offices associated with SESCAP / PR and registered with CRC / SC. The methodology adopted to meet the general objective of the research was of descriptive nature of the data, with quantitative approach and fits as a survey. Data were collected through a questionnaire with open and closed questions, applied via email, structured through a Google Forms® form. We obtained 96 valid answers. The results show that there were difficulties in the implementation of eSocial, among the main ones in relation to the time of study to comply with current legislation, the awareness of customers and the adequacy of internal processes. Regarding the main changes in routines 95% of respondents agree that it was in relation to the information system used, followed by significant changes in the accounting offices as a whole and also in relation to the planning and study for the adequacy of new processes. Also evidences the increase of bureaucratization in the processes. Changes in routines are due to the greater need for timely information, interaction and control of information exchanged with customers considering the penalties for not meeting deadlines.