Documento Eletrônico Aplicado à Contabilidade


  • Anna Carolina de Carvalho Teixeira
  • Leandro Miranda de Souza
  • Serjane Fidelis de Souza


Document, Prove, Electronic


The article confirms the digital age's viability focused on the issue of accounting. The study's purpose is based on the need to contend the technology's progress that is concretized in the accounting's world in order to analyze if the results are positives or negatives. The project aims to describe by bibliographic research that the electronic documentation is a global trend irreversible and has become a matter of survival, used to alleviate fraud, assist in the transparency of the processes, reducing costs in relation to how to store paper documents and the ecological awareness. The study was conducted by bibliographic research, legislation, jurisprudence and the internet. These sources allowed to make clear about the changes caused in society before this new scenario that organizations are included, and primarily, the culture's change of information processing into the electronic universe, such as its implications and opportunities for growth. Therefore, this is about a reflection on the digital documentation. The study has the following focus of discussion, starting from the following question: What is the purpose of the use of electronic documents in accounting for the speed of accounting procedures? Therefore, this study is going to bring forward a big relevant knowledge about this current scenario and the use of electronic documents in the accounting area.


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