Fatores Que Impactam Na Adoção E Implementação Do Sped Na Avaliação Dos Gestores Das Empresas Brasileiras

Abstract

This study aims to identify the factors that influence the adoption and implementation of the Public Digital Accounting System (Sistema Público de Escrituração Digital, or SPED) according to the evaluation of managers of Brazilian companies, expressed in response to a survey, based on the criteria established by the TOE framework, considering technological, organizational and environmental dimensions. The results 194 Gonçalves, A., Nascimento, L., Bouzada, M., Pitassi, C show that although other factors influence decisions about the adoption and implementation of the SPED, government requirement, as a component of the environmental dimension, is the main factor driving those decisions. This seems to result from the fact that the government is a major, if not the main, actor in the regulatory environment. We also identified big expectations of companies regarding the possibility of reducing the volume of ancillary tax obligations (record-keeping and reporting obligations). The ranking generated from the survey is a contribution to the improvement of strategies for implementation of e-government projects, both by governments and companies.Keywords: Electronic Government; SPED; TOE framework. RESUMOEsta pesquisa procurou identificar os fatores que impactam a adoção e implementação do SPED segundo avaliação de gestores de empresas brasileiras, contemplando fatores estabelecidos pelo Modelo TOE, passando pelas dimensões tecnológica, organizacional e ambiental do referido modelo. Através do tratamento estatístico dos dados oriundos da aplicação de uma survey, buscou-se resposta aos objetivos de pesquisa. Detectou-se que, embora existam outros fatores influenciando decisões sobre adoção e implementação do SPED, a obrigatoriedade governamental, enquanto componente do contexto ambiental, demonstrou ser o principal vetor de impacto, isto é, de influência, sobre tais decisões. Isto pareceu decorrer do fato de que o governo ser um dos principais, se não o principal ator do ambiente regulatório.

Antecedents of the adoption of Social Media Marketing by micro and small enterprises

“…This theory is one of the most commonly used models to explain the adoption and implementation of Internet technologies (Gonçalves et al, 2016;Matikiti et al, 2018;Melo et al, 2021), focusing on studying adoption within companies where each individual plays a different role, necessitating adaptation both within the organization and regarding the innovation itself (Souza et al, 2017). In the context of SMEs, many adoption models are centered on the entrepreneur's perception, attitude, or beliefs and are often user-centric.…”