Adjustments required for deployment of Block K in the SPED fiscal in organizations

Authors

  • Débora Alline de Mello University of the West of Santa Catarina
  • David Rodrigo Petry University of the West of Santa Catarina
  • Jorge Carlos Paludo University of the West of Santa Catarina
  • Ieda Margarete Oro University of the West of Santa Catarina

DOI:

https://doi.org/10.16930/2237-7662/rccc.v17n50.2284

Keywords:

SPED Fiscal, Block K, Production and inventory control.

Abstract

Block K is the record book of production and inventory control in the digital version required by the SPED in Brazil, which deals with the detailed tax information of the establishments of legal entities. The requirement of this new set of information by the tax authorities has shown some difficulties in organizations for its deployment. Thus, this article aims to identify what are the main administrative and managerial adjustments required for the change in the inventory control system of products in the companies in relation to the deployment of block K in the SPED Fiscal. As for the methodological procedures is characterized as a descriptive research with a qualitative approach performed through a questionnaire applied in the tax department of five companies in Santa Catarina. The results show that the block K influences directly and positively in companies that are finding difficulties in its deployment, such as problems with the internal system, configuration failures, incomplete records and lack of knowledge to work with Block K. The study also allowed conclude that even considering the difficulties listed for the deployment of Block K, the system brings benefits that positively impact on company management, as it strengthens the internal control system and it provides greater reliability in information generated. Factors related to the high cost of deployment were also shown. This result reinforces the importance of the company is improving to the most by investing in knowledge and technology, to be prepared for evolution.

Author Biographies

Débora Alline de Mello, University of the West of Santa Catarina

Undergraduated in Accounting from the University of the West of Santa Catarina (UNOESC). Postgraduate degree in Tax Management from the UNOESC. Address: Rua Dirceu Giordani, 696 | Jardim Tarumã | Xanxerê/SC | Brazil.

David Rodrigo Petry, University of the West of Santa Catarina

Doctoral Candidate in Administration from the University of the West of Santa Catarina (UNOESC). Professor of UNOESC. Address: Rua Cel. Passos Maia, 919 | Centro | Xanxerê/SC | Brazil.

Jorge Carlos Paludo, University of the West of Santa Catarina

Master in Administration from the University of the West of Santa Catarina (UNOESC). Professor and coordinator of the undergraduate course in Accounting Sciences of UNOESC, in Xanxerê. Address: Rua Dirceu Giordani, 696 | Jardim Tarumã | Xanxerê/SC | Brazil.

Ieda Margarete Oro, University of the West of Santa Catarina

Doctor in Accounting Sciences and Administration from the Regional University of Blumenau (FURB). Professor of the Accounting Sciences Course and the Master's Degree in Administration of University of the West of Santa Catarina (UNOESC). Address: Av. Nereu Ramos, 3777D | Seminário | Chapecó/SC | Brazil.

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Published

2018-03-26

How to Cite

Mello, D. A. de, Petry, D. R., Paludo, J. C., & Oro, I. M. (2018). Adjustments required for deployment of Block K in the SPED fiscal in organizations. Revista Catarinense Da Ciência Contábil, 17(50). https://doi.org/10.16930/2237-7662/rccc.v17n50.2284

Issue

Vol. 17 No. 50 (2018): January-April

Section

Articles

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