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.

摘要 本研究基于巴西企业管理者的调研反馈，结合技术、组织与环境三大维度的技术-组织-环境框架（TOE framework）所确立的评价标准，旨在识别影响公共数字会计系统（Sistema Público de Escrituração Digital，简称SPED）采纳与实施的相关影响因素。研究结果表明，尽管存在其他因素会对SPED的采纳与实施决策产生影响，但作为环境维度组成部分的政府强制要求，仍是推动此类决策的核心驱动因素。这一结论的成因在于，政府在监管环境中即便并非唯一核心主体，也当属至关重要的参与者。本研究同时发现，企业普遍对缩减附属税务义务（含记录留存与申报义务）的体量抱有较高期待。本次调研生成的排序结果，可为政府与企业优化电子政务项目的实施策略提供有益参考。