Sistema público de Escrituração Digital: um levantamento bibliométrico no período de 2007 a 2016

portuguesO Sistema Publico de Escrituracao Digital (SPED) representa um grande banco de dados que reune informacoes de carater contabil, fiscal e relativas a folha de pagamento, e quem o administra e a Receita Federal. A criacao e implantacao do SPED representou uma grande mudanca na area contabil e que tem refletido no ambiente empresarial. Apos dez anos de sua implementacao e diante da importância do tema, o objetivo da pesquisa foi realizar um levantamento bibliometrico dos artigos publicados no periodo de 2007 a 2016, nos periodicos com Qualis/Capes A2 – B5, que trataram do SPED. Para o mapeamento das pesquisas e definicao da amostra, realizou-se uma busca por palavras-chave e, em sequencia, analise dos resumos nos periodicos listados no sitio da Associacao Nacional de Programas de Pos-Graduacao em Ciencias Contabeis (Anpcont). Apos a selecao, procedeu-se a analise bibliometrica, fundamentada em identificar as particularidades dos autores, os temas abordados e as metodologias e teorias utilizadas. Dos 28 periodicos analisados, 14 (50%) nao apresentaram publicacoes relacionadas a tematica no periodo. Selecionaram-se 18 pesquisas pelo alinhamento ao tema abordado. Os achados da pesquisa demonstraram existir uma escassez de artigos que trataram da tematica investigada, a maioria dos artigos se limitou a uma analise descritiva dos dados e os autores fizeram pouca inferencia, alem disso, os artigos que trataram do SPED basicamente se limitaram a tratar das vantagens e desvantagens por ele proporcionadas e dos beneficios e dificuldades dele resultantes, existindo uma lacuna para futuras pesquisas. EnglishThe Public Digital Bookkeeping System represents a large database that gathers accounting, tax and payroll information, administered by federal revenue, the creation and implementation of SPED represented a major change in the accounting area and that has reflected in the after 10 years of its implementation, and after the importance of the theme, the objective of the research was to carry out a bibliometric survey of the articles published in the period 2007 to 2016, in the periodicals with Qualis/Capes A2 – B5, which dealt with the Public Information System Digital Bookkeeping – SPED. For the mapping of the research and definition of the sample, a search for key words and analysis of the abstracts in sequence was carried out in the periodicals listed on the website of the National Association of Postgraduate Programs in Accounting Sciences – ANPCONT. After the selection, the bibliometric analysis was based on identifying the authors’ particularities, which were the topics addressed, and identifying the methodologies and theories used. Of the 28 journals analyzed, 14 (50%) did not present publications related to the theme in the period. Eighteen researches were selected by alignment with the topic addressed. The findings of the research showed that there was a shortage of articles that dealt with the researched subject of SPED, most of the articles were limited to a descriptive analysis of the data and little inference was made by the authors, in addition the articles that dealt with the SPED were basically limited to Dealing with the advantages and disadvantages provided by SPED, the benefits and difficulties resulting from the SPED, leaving a gap for future research.