In 2017, with the introduction of the Law no 11.638 that amends and revokes provisions of Law no.o 6.404 that provides for joint stock companies of 1976, the accounting in Brazil has undergone a major transformation. In the same year, through Decree No. 6.022, he instituted the SPED – Public Digital Bookkeeping System, which started to adopt a new technology for the delivery of tax and accounting returns. SPED is a module of the Internal Revenue Service that unifies, receives, validates, stores and authenticates the books and documents that make up all the accounting and tax bookkeeping of business companies, through the computerized information environment.
Faced with so many regulatory and mainly technological changes, it has become essential that all companies and offices that provide accounting, introduce new technological solutions such as integrated systems (ERP - Enterprise Resource Planning, translating: Integrated Business Management System) and analytics, pnow totend to the demands of inspection bodies, such as the Federal Revenue Service and also provide quality services for decision-making.
With these changes comes the need for new alternatives to make the flow of information processing more dynamic. That is, the offices of accounting then they start to make use of information systems for continuous improvement of processes and to remain competitive in the market.
This is because information technology combined with accounting, helps companies to remain in the market, streamlining processes and transforming information into a powerful business management tool, in addition to reducing efforts to comply with fiscal and tax obligations imposed by the government. Faced with a strict control of the tax authorities in relation to taxpayers, accounting offices, on the one hand, need to interpret the new government requirements, and on the other hand, they need to assist companies in complying with tax obligations.
The arrival of new technologies and more particularly, this computerization of accounting it gives rise to a new profile of accounting professional, specialist in business consulting, because in order to fulfill his role he needs to know the company's processes and all the information systems used.
the professional of accounting no longer has the function of performing manual entries in accounting books. These bureaucratic activities are now performed by the software and the professional no longer produces data, but begins to analyze it. He no longer looks at what happened, at the amount that came into the company, but starts to look at the present result and make future predictions. The implementation of information systems for accounting transformed a job that was bureaucratic into analytical.
The accounting profession demands more knowledge every day. So that the professional accounting must be prepared for this adaptation to the globalized world and advances in information technology. Consequently, organizations also begin to value some management concepts to achieve their goals, such as performance, professionalism, process knowledge and information transparency.
It is also through the professionals of accounting that companies adopt this new posture in search of information and evaluate the resulting impacts on the decisions taken. In this increasingly technological environment, it is necessary for accounting to efficiently manage its information base, making the company competitive and effective management.
Get in touch with TATICCA – ALLINIAL GLOBAL, which works with integrated audit, internal audit, accounting, taxes, corporate finance, financial advisory, risk advisory, technology, business consulting and training, for more information, visit www.taticca.com.br or e-mail taticca@taticca.com.br and learn more. Our company has certified methodologies for carrying out activities.