Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Diagnóstico do usuário no aprimoramento dos serviços de tecnologia da informação: um projeto de intervenção para o Ministério Público do Estado do Rio Grande do Norte

The information tecnology (IT) has, over the years, gaining prominence as a strategic element and competitive edge in organizations, public or private. In the judiciary, with the implementation of actions related to Judiciário Eletrônico, information technology (IT), definitely earns its status as a strategic element and significantly raises the level of dependence of the organs of their services and products. Increasingly, the quality of services provided by IT has direct impact on the quality of services provided by the agency as a whole. The Ministério Público do Estado do Rio Grande do Norte (MPRN) deployments shares of Electronic Government, along with an administrative reform, beyond these issues raised, caused a large increase in institutional demand for products and services provided by the Diretoria de Tecnologia da Informação (DTI), a sector responsible for the provision of IT services. Taking as starting point strategic goal set by MPRN to reach a 85% level of user satisfaction in four years, we seek to propose a method that assists in meeting the goal, respecting the capacity constraints of the IT sector. To achieve the proposed objective, we conducted a work in two distinct and complementary stages. In the first step we conducted a case study in MPRN, in which, through an internal and external diagnosis of DTI, accomplished by an action of internal consulting and one research of the user satisfaction, we seek to identify opportunities of change seeking to raise the quality perceived of the services provided by the DTI , from the viewpoint of their customers. The situational report, drawn from the data collected, fostered changes in DTI, which were then evaluated with the managers. In the second stage, with the results obtained in the initial process, empirical observation, evaluation of side projects of quality improvement in the sector, and validation with the managers, of the initial model, we developed an improved process, gazing beyond the identification of gaps in service a strategy for the selection of best management practices and deployment of these, in a incremental and adaptive way, allowing the application of the process in organs with little staff allocated to the provision of information technology services

Metrópole digital: o jovem aprendiz na educação tecnológica

This thesis was elaborated in the scenario of Digital Metropolis Institute (IMD) – a supplementary unit at the Federal University of Rio Grande do Norte in the training of personnel with technical and higher level courses whose technical level training is associated with a process of digital inclusion, with the purpose of attracting young people to this area, with emphasis on Software and Hardware Development. It aims to investigate the cognitive change of young apprentice on technological education and his/her entrance into the labor market, through the formation and the social inclusion proposed by the Instituto Metrópole Digital; understanding the juvenile subjectivity production through the Instituto Metrópole Digital’s education by performance in the labor market; recognizing the Brazilian professional qualification public policies for youth and identifying the role of Tutoring in the learning process during the course of formation of the young apprentice of the technological education proposed by the Instituto Metrópole Digital.The clipping of the object of investigation was the process of cognitive change and constitution of subjectivity of the young apprentice in information technology (IT) in the IMD. It was searched support in theory Freireana as proposal that problematizes the policies and the process of formation and professional qualification, in the perspective of a citizen and liberating consciousness. By qualitative and ethnographic nature, descriptive-explanatory, it counts with the participation of young people, high school students from public and private schools, aged between 15 and 18 years. There are strong aspects: a cognitive change on the young apprentice of technological education onto overdrive high school as the student of the Instituto Metrópole Digital; it happened the social integration for those who remain in the course, both in the neighborhood where they reside and at school where he attended high school, the young man is recognized and becomes reference to other young, favoring him a life projection which when the activities of mentoring is learning motivator, it exerts a positive influence to the young on the continuity of studies, it provides intellectual and institutional affiliation and continuity in the investments to the academic life for a better insertion in the labor market, which refers to the modification of the life project-invest in academic training, in exchange for a technical job in the labor market. There are weak aspects: the absence of professor in the course, in his most important role, which involves awareness of his/her condition in action, in explicit position that the professional practice constitutes as this constitution requires reciprocity of its students and the context in which it operates; fragile formation of mentoring, absence of dialogues in the classroom that favors the formation of subject learning, mainly in guiding action, mediator of the young; There is a lack of methodological proposal to develop real projects on the labor market with problem solving and collaborative learning. It considers that without converting information into knowledge cannot discern clearly enough that there is no direct causal relationship between Professional and technological Education and the level of employability of the young worker certificate. It suggests to the evasion: a greater knowledge of the reality of the student of the Institute Metropolis Digital; better knowledge of youth and their expectations of life project; the Tutoring will be Teacher-tutor; investing in employability conditions effective the young into the labor market.

Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology