XBRL-SPED Taxonomy: Simplification and Audit under the Public Digital Bookkeeping System (SPED)

Authors

  • José Geraldo Luciano Universidade Salvador (UNIFACS)
  • Paulo Caetano Caetano da Silva Universidade Salvador (UNIFACS)
  • Clovis Belbute Peres Abracicon, Academia Brasileira de Ciências Contábeis

DOI:

https://doi.org/10.5753/isys.2018.377

Keywords:

SPED, XBRL GL, XBRL-SPED Taxonomy, Continuous Auditing, Financial data standardization

Abstract

Companies need financial and non-financial data that possess credibility, reliability, integrity and availability for decision-making processes. To extract and process data from different sources is not a trivial task. The Public Digital Bookkeeping System-SPED, managed by the Secretariat of the Brazilian Federal Revenue has brought gains, but still presents complexities, interoperability challenges and relatively low standardization, implying multiplicity of representation of concepts in its component projects. This work brings investigation on simplification and harmonization challenges. XBRL GL taxonomy contributes to the standardization and support audit methods and continuous monitoring. This paper proposes a data model based on XBRL GL for SPED projects. In nine SPED projects, there was a decrease from 5,065 to 1,213 representations.

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Author Biographies

José Geraldo Luciano, Universidade Salvador (UNIFACS)

M.Sc. Sistemas e Computação, UNIFACS, 2015; Sistemas para internet, UNIFACS, 2011; Administração de Empresas, FACECA, 1991. Atuo como consultor em tecnologia da informação (softwares e redes); consultor em SPED (Sistema Público de Escrituração Digital); e, realizo treinamentos empresariais voltados para a área fiscal.

Paulo Caetano Caetano da Silva, Universidade Salvador (UNIFACS)

Pós-Doc na Rutgers Business School, 2017; Ph.D. em Ciência da Computação, Universidade Federal de Pernambuco, 2010; M.Sc. em Redes de computadores, Universidade Salvador - UNIFACS, 2003; B.Sc. em Engenharia Química, UFBA, 1985. Atualmente é professor na Universidade Salvador - UNIFACS, Programa de Pós-Graduação em Sistemas e Computação e analista do Banco Central do Brasil. Experiência na área de Ciência da Computação, Engenharia de Software, Banco de Dados, XML e Sistemas de Informações. Atuando principalmente nos seguintes temas: OLAP / XML, XBRL, linguagem de marcação, ontologia, arquitetura orientada a serviços - SOA, sistemas de informação , Web e informações financeiras.

References

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Published

2018-12-21

How to Cite

Geraldo Luciano, J., Caetano da Silva, P. C., & Peres, C. B. (2018). XBRL-SPED Taxonomy: Simplification and Audit under the Public Digital Bookkeeping System (SPED). ISys - Brazilian Journal of Information Systems, 11(4), 63–90. https://doi.org/10.5753/isys.2018.377

Issue

Vol. 11 No. 4 (2018)

Section

Regular articles