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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Bibliographic Details

Published in:	JISTEM: Journal of Information Systems and Technology Management
Main Authors:	Antônio Gonçalves, Luciano Alves Nascimento, Marco Bouzada, Claudio Pitassi
Format:	Artigo
Language:	Inglês
Published:	Universidade de São Paulo 2016
Subjects:	Ingeniería
Online Access:	https://www.redalyc.org/articulo.oa?id=203247790003
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