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

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 e...

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Pubblicato in:JISTEM: Journal of Information Systems and Technology Management
Autori principali: Antônio Gonçalves, Luciano Alves Nascimento, Marco Bouzada, Claudio Pitassi
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universidade de São Paulo 2016
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Accesso online:https://www.redalyc.org/articulo.oa?id=203247790003
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