PERCEPÇÃO DOS CONTADORES QUANTO ÀS DIFICULDADES DE COMPETÊNCIA TÉCNICA PARA A IMPLANTAÇÃO DO SPED NAS ENTIDADES DO TERCEIRO SETOR, EM CUMPRIMENTO À INSTRUÇÃO NORMATIVA N° 1.510/2014.

The objective of this study is to analyze the perception of the accountants regarding the difficulties of technical competence for the implementation of the Public Digital Bookkeeping System (SPED) in third sector entities. The proposal is to contribute to a greater understanding of the problems of professional competence underlying the implementation of SPED, as well as to sensitize professionals in the area to the relevance of fostering continuing education actions. The study population is made up of accounting firm operators, operating in Brazilian capitals in the year 2015, registered with the National Federation of Accounting Services Companies and Advisory, Information, and Research Companies (FENACON). A non-probabilistic sampling was used, characterized by convenience, and to obtain this sample, an electronic mail message was sent to the accounting operators of 140 offices belonging to several Brazilian capitals, with the link of the questionnaire prepared using Google Docs and available for acceptance of responses in the period of October and November 2015. The results detect significant deficiencies in technical training that are often not compatible with the knowledge required for the effective implementation of SPED in the Third Sector and the lack of a greater performance of the internal control of the organization. [ABSTRACT FROM AUTHOR]