PUBLIC SYSTEM OF DIGITAL BOOKKEEPING SYSTEM (PSDB): PERCEPTIONS, CHALLENGES AND OPPORTUNITIES

Abstract: The present study related to the Public System of Digital Bookkeeping System (PSDB) and some of its main instruments concepts, digital bookkeeping (ECD), digital book keeping (EFD) and the Electronic Invoice (NF-e). Thus we sought to know the perception of the accounting profession in relation to adjustments and difficulties encountered in the implementation and operation of this system. In preparing this article we used the exploratory descriptive research and as procedures for conducting the survey were employed the survey method and literature as to the approach to the problem it is classified as qualitative. Also as a mechanism for data collection was performed using a questionnaire and the analysis was made through the investigation of the content. Knowing that it is an irreversible and even with all the difficulties of adaptation and adjustment process it was found that these professionals realize the importance of PSDB and are seeking to adapt and prepare to face the new challenges.