IMPACT OF SYSTEM BOOKKEEPING PUBLIC DIGITAL (SPED) IN ACCOUNTING: A PERCEPTION THAT ACT OF PROFESSIONAL SERVICES IN ACCOUNTING FIRMS
Vinicius Costa da Silva Zonatto
Universidade Regional de Blumenau (FURB)
Brasil
Genice Maribel Meyer
Faculdade Dom Alberto (FDA)
Brasil
Cesar Augusto Bay
Faculdade Dom Alberto (FDA)
Brasil