Perception of accounting professionals regarding the implementation of eSocial

Abstract

The advent of eSocial caused changes in the routine of professionals responsible for sending labor and social security information. Therefore, this study sought to identify the effects perceived by professionals from the personnel department of accounting offices, regarding the implementation of eSocial, in Campos Gerais. To this end, semi-structured interviews consisting of 10 questions were carried out, which were previously validated by professionals in the field. A qualitative and descriptive methodology was adopted, with data extracted from a dialogue with 12 employees from offices in the Campos Gerais region. As main results, it was identified that the implementation of eSocial led to changes in the routine of professionals, who found it more difficult to raise customer awareness regarding the new requirements and compliance with deadlines, now monitored in 'real time'. On the other hand, respondents believe that in the long run the module will simplify work routines. The study contributes by comparing the perspective of professionals working in the field and provides evidence about the relationship of professionals with eSocial regulation.