6 Apr 2015, 7:45pm
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Contributor Technology

This thought can appear of not able professionals, who if they limit the technique of ' ' to debit and creditar' ' , forgetting it scientific aspect that the accounting possesss. It is verified that the profile of the modern Accountant is of a value man that it needs to accumulate many knowledge, but that it has a market of guaranteed work. Importantssimo in the value aggregation is an element the company, being essential part of the process of taking of decisions, therefore to its knowledge it is the responsibility for ' ' triagem' ' of the harvested information of the companies and for the allocation of these to the operational performance. These new characteristics had made to appear and to promote the called Accounting Managemental Accounting, as tool in the management business-oriented and the evolution of the segment of Consultoria in the countable area. 4 SPED? CHANGE OF PARADIGMS By means of the intense technological evolution, perceives that the technology of the information is something present in all the areas it scientific knowledge. In the Accounting, in turn, we can understand the advance of this technology through the implantation of the Public System of Escriturao Digital (SPED). Instituted for the Decree n.

6.022, of 22 of January of 2007, the SPED understands part of the Project of Modernization of the Administration Tax and Aduaneira (PMATA) that it consists of the implantation of new processes supported for integrated systems of information, technology of the adjusted information and logistic infrastructure. It consists of the modernization of the current systematics of the fulfilment of the accessory obligations, transmitted for the contributors to the administrations taxes and the agencies fiscalizadores, using themselves of the digital certification for ends of signature of electronic documents, thus guaranteeing the legal validity of the same ones only in its digital form. Of initiative of the Federal Government, the SPED aims at to speed, to simplify and to standardize the relations between the Financial Administrations and the Contributor.