摘要：O Sistema Público de Escrituração Digital (SPED) representa um grande banco de dados que reúne informações de caráter contábil, fiscal e relativas à folha de pagamento, e quem o administra é a Receita Federal. A criação e implantação do SPED representou uma grande mudança na área contábil e que tem refletido no ambiente empresarial. Após dez anos de sua implementação e diante da importância do tema, o objetivo da pesquisa foi realizar um levantamento bibliométrico dos artigos publicados no período de 2007 a 2016, nos periódicos com Qualis/Capes A2 – B5, que trataram do SPED. Para o mapeamento das pesquisas e definição da amostra, realizou-se uma busca por.
其他摘要：The 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.
