Implantação do eSocial no setor público e seus determinantes: um estudo de caso no âmbito municipal a partir da percepção dos agentes públicos envolvidos no processo

Abstract

With the advancement of technology and electronic government techniques, measures were adopted to promote the integration of tax authorities, through the standardization and sharing of accounting and tax information, respecting legal restrictions. With the enactment of Decree No. 6,022, of January 22, 2007, the adoption in the public sector of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) became mandatory, as a module belonging to the Public Bookkeeping System Digital (SPED). In this context, the main objective of this study is to analyze the main determinants in the process of implementing eSocial in a public sector entity, based on the perception of the public agents involved in the process. For this purpose, a qualitative and descriptive approach is used, associated with a case study, whose

data are collected through bibliographic and documentary research and semi- structured interviews. With the analyzes used, it was possible to conclude that there is

still much to be done to properly implement eSocial in public organizations. The challenges to be overcome for the effective use of the system in the analyzed public entity were also identified, in addition to the various changes in legislation that require internal adjustments. Furthermore, it appears that the main determinants for success in the implementation of eSocial in the public sector is the planning of actions; top management support; articulated cooperation between the means of support and information; in addition to meeting the demands presented to the developers of payroll systems. It is hoped that the results presented will contribute to researchers interested in the subject, as well as to public managers and civil servants involved in the eSocial implementation process, whose consequences in the social aspect refer to public management and accounting practices, as well as in the provision of of services to society.