Os desafios no fornecimento dos certificados digitais por empresas de contabilidade no município de Benjamin Constant - AM

Abstract

This study aimed to understand the contributions and difficulties faced by accounting firms in providing digital certificates in the city of Benjamin Constant - AM. As methodological procedures, a case study was elaborated, being exploratory and descriptive, with a qualitative approach. As research technique, a questionnaire and a semi-structured interview with 12 employees of two Benjamin Constant accounting firms that provide digital certification were used. After collecting the data, transcribe and put an end to content analysis. As a result, the reasons that lead people to adhere to the digital certificate that were expressed by the participants were the performance of secure transactions, the authenticity, integrity and legality of documents and the flexibility of use, especially in control organizations such as the Internal Revenue Service and SEFAZ. The data reveal that the most sold types of digital certificates are A3 and A1. As advantages, the participants pointed out that the digital certificate allows for a reduction in bureaucracy for accessing and solving problems, reducing expenses, agility and practicality, and the guarantee of legality. As a disadvantage, we have the acquisition cost and the need for renewal, acquisition cost and the need for renewal. Finally, the challenges were highlighted, which were the difficulties of hiring professionals, the understanding of the importance of digital certification by users, geographic distance from the partner and digital certificate provider, identity documents of lost or poorly viewed people and the difficulties of internet access. It can be concluded that the challenges faced by companies that provide digital certification in the municipality of Benjamin Constant are aimed at training, awareness, logistics and technological infrastructure.