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Certificados digitais : navegando pelas dificuldades enfrentadas pelas empresas contábeis em Benjamin Constant, Amazonas
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) dos Santos de Paula, Maria Eloiza; Almeida Olavo, Antônio Vagner; Guimarães Dos Reis, Luan Kevin; Lopes Cirino, Andréia
The objective of this study is to analyze the issues related to the provision of digital certification in the municipality of Benjamin Constant, Amazonas. The methodological procedures are exploratory and descriptive in nature, with a qualitative approach. To achieve this, a semi-structured interview script was used as a data collection tool, involving 12 employees from two accounting firms located in the municipality of Benjamin Constant, Amazonas. As a result of the study, seven relevant issues were identified by the participants, namely: the lack of understanding of digital certificate usage by clients, costs, required documentation (legible documents), loss or theft, geographical distance from major urban centers, qualified professionals, and, finally, difficulties in internet access/navigability in the Amazon region. It is concluded that the challenges faced by accounting firms are linked to issues of knowledge, the need to strengthen digital governance, professional qualification, logistics, and the existing technological infrastructure in the Alto Solimões region.