Public Digital Bookkeping System: Perception by the Managers of Agricultural Cooperatives from Santa Catarina about the possible benefits provided byits imaplntation

Abstract

Public Digital Bookkeeping System represents a new stage in Brazilian Accountancy, showing off as a new way of modernization of bookkeeping and the execution of the fiscal exigencies from the companies. It is composed basically of Digital Accounting Bookkeeping, Digital Fiscal Bookkeeping and by Electronic Receipt, that make, respectively, digital the process of bookkeeping and accountancy and fiscal books storage, and electronic, the emission of receipt. The expectation about the recent project, by the tax collection part, is that it will bring many benefits, as it tends to reduce paper consume, bureaucracy, among other factors, besides facilitating the supervision of tributary administration about the deals made by the taxpayer. In this way, this research was developed following a bibliographical methodology with an exploratory study and the application of a questionnaire with closed questions, to identify the perception by the agricultural cooperative managers from Santa Catarina about the project and its benefits, being possible to conclude that besides difficulties and the initial cost identified in the research, the users believe that its use will be positive and will effectively bring the expected benefits.