FACTORS THAT INFLUENCE THE ADOPTION AND IMPLEMENTATION OF PUBLIC DIGITAL ACCOUNTING ACCORDING TO THE EVALUATION BY MANAGERS OF BRAZILIAN COMPANIES

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 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.