*By Ary Silveira Bueno
Since the publication of EC No. 42 of 2003, which established the SPED – Public Digital Bookkeeping System, accounting has experienced major changes, initiated by the NFE and the SPED – Accounting and Tax.
After 22 years, we continue with the chaotic national tax system, but now beginning a long and urgent transition process, arising from the Tax Reform.
Fortunately, we have found that there is convergence and concomitance between the use of digital technologies and the planning and execution of actions to meet the internal and external demands imposed by the Tax Reform, impacting the relationship with customers and suppliers, positively and/or negatively, in terms of increases and/or reductions in tax costs.
This described reality enables and requires a new management culture, transforming the relationship between companies that receive management services and their connections, which provide these services.
For this to become a competitive advantage, with better achievements and results, it is essential that there is a new management and strategic culture, which includes the practice of coopetition.
Change from Operational Relationship to Strategic Connection
The new relationship between companies and their management service providers must address this new reality, which requires a paradigm shift: both must work to build intelligence and new business models, going beyond legal compliance: tax, accounting, and labor.
In short, the relationship must meet high performance and value generation, with effective delivery of tax, accounting, financial, and economic management, among others. Therefore, it goes beyond mere technical aspects.
To this end, and in line with this article, two measures are urgent:
· Intensive and intelligent use of digital technologies and data-based management
Digital transformation offers a new level of engagement between management service recipients and providers. Solutions such as RPA, BI, OCR, APIs, and AI applied to financial, tax, and accounting analysis, among others, can define how management services are delivered, interpreted, and applied by the service recipient. Cultural change in the bloodstream!
· Raising awareness and disseminating a new learning culture, with continuous evolution
Tax reform, with the new IBS and CBS taxes, the end of cumulation and the financial credit system, demands an immediate understanding of the new reality.
Therefore, creating collaborative environments for training and mutual learning is essential for the contracting and contracted teams to cooperate and establish their differentiators in the market.
· Achievements and results of this new management culture
Adopting a new culture is not just about correcting an operational course, but about strategic repositioning with profound impacts, implementing management with real added value.
In conclusion
The resources of digital technologies and the planning demands imposed by Tax Reform, together and simultaneously, create the ideal conditions for a new strategic management culture to become a real possibility at the service of companies, with a focus on intelligence, data, and value.
Companies and service providers that best understand this reality, acting as co-creators of solutions, will take the lead in transforming their management models, generating competitive advantages that can be unparalleled.
*Ary Silveira Bueno Founder and Director of ASPR Vice-President of the Brazil Digital Institute Chairman of the Board of Sineco – National Ecosystem System of Digital Brazil
Notice: The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies
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