OS IMPACTOS DO ESOCIAL NOS ESCRITÓRIOS DE CONTABILIDADE

Abstract

It is known that, at present, accounting firms must fulfill a number of obligations that arise from various events, some of which are delivered in isolation and others by period, either monthly or yearly. It is known also that the digital accounting is already a reality for professionals in this segment, imposing everyone involved preparation and training to do so. Within the same, the eSocial is a recent project that proposes the unification of tax, social security and labor obligations. Thus, the theme of this article consisted identify what are the impacts that the implementation of eSocial cause in accounting firms. To this end, supported by a literature review was structured a case study through interviews conducted in three offices in the city of Varginha-MG, using a script composed of nine investigative questions. On the collected and discussed data with the current literature, it was found that the office provide accounting of the settlement services are at the beginning of the way - that is, the starting point for the implementation of eSocial - leaving for the need for organization and review of its processes, preparation and training of its employees, leaving them able to use the system. It is believed that the impact of this reality are, to date, identified as high financial investment (costs), need abrupt change of the proposed office of the culture as well as investment in human capital; ie in training employees who will work with the system