Aplicação do eSocial em um escritório de contabilidade : um estudo de caso em uma cidade no Médio Norte do Mato Grosso

Abstract

The research addressed the implementation and use of eSocial in accounting offices and human resources departments, highlighting technological advancements in modern accounting. eSocial, part of the SPED - Public Digital Bookkeeping System, simplifies the management of tax, social security, and labor obligations by unifying all this information into a single system. However, this also brings challenges. The research identified the main difficulties in adopting eSocial, considering factors such as the size of the office, geographical location, and the industry of clients. The methodology used was a qualitative Case Study with the application of a questionnaire developed by Custódio (2017). The results showed that eSocial brought benefits, such as facilitating the submission of information and increasing security for offices, employers, and employees. Besides being a system that establishes strict deadlines for information submission, with penalties for non-compliance. This creates pressure on accounting offices, especially for companies with many employees. Therefore, the initial implementation of eSocial involves costs, including training, software updates, and system integration, where efficiently managing large volumes of information becomes a challenge for accounting professionals and businesses.