FATORES DIFICULTADORES NA FASE PRÉ-IMPLANTAÇÃO DO E-SOCIAL NA CONCEPÇÃO DE INSTITUIÇÕES COMUNITÁRIAS DE ENSINO SUPERIOR DE SANTA CATARINA

Abstract

Brazilian financial control is changing, mainly because of the implementation of new control tools which try to regulate the relation between the revenue and contributors. One of the se changes is the EFD - Social implementation, which the organizations are putting a huge effort, because it is something new, where its demands is not only of processes but also of the management culture. Under this context, this study had as objective ana lyse the difficulties of the Higher Education Community Institutions - ICES – in Santa Catarina, associated to ACAFE, in the accession adaptation of E - social in the pre implementation fase. The research is exploratory, descritive and quantitative. The sam ple is composed with about 60% of the researched population and the data collect was made through questionaries collected from february to may of 2015. The data analysis revealed that ICES are in distintives fases of EFD - Social implementation. It is also p ossible to verify, in the perspective of the researched ICES, that the EFD - Social implementation will bring more advantages than disadvantages, suggesting the beginning of a cultural change in the organizations, which realize this instrument as a manageme nt tool not only financial control.

Keywords

• efd
• social
• higher education community institutions
• acafe