The probatory value of electronic accounting documents in the Brazilian legal system

Authors

  • Rúbia Martins Universidade Estadual Paulista - Unesp - Marília/SP/Brasil

DOI:

https://doi.org/10.54886/ibersid.v4i.3844

Keywords:

Electronic accounting documents. Probatory value. Legal legitimation. Brazilian legislation.

Abstract

The probatory validity given by the Brazilian legal system to the electronic accounting documents is analyzed. The changes that occurred in the Brazilian legislation during the decade of 2000 concerning the legal legitimating of the use of electronic accounting documents were analyzed. There were considerable changes in the Brazilian legislation regarding the electronic accounting documents, starting mainly from 2007 with the advent of the Public System of Digital Bookkeeping – Psdb. The Brazilian legal system is in a period of transition. There have been different inter-pretations regarding the mechanisms foreseen by this order as to the security of the accounting information stored digitally. The security and the limits that involve the use of electronic accounting documents must be analyzed.

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Author Biography

Rúbia Martins, Universidade Estadual Paulista - Unesp - Marília/SP/Brasil

Abogada, socióloga, Master em Ciencias Sociales, Profesora del Departamento de Ciencia de la Información de la Facultad de Filosofía y Ciencias de UNESP-Marília/SP/Brasil en el curso de Archivología.

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Published

2010-07-06

How to Cite

Martins, R. (2010). The probatory value of electronic accounting documents in the Brazilian legal system. Ibersid: Journal of Information and Documentation Systems (ISSNe 2174-081X; ISSN 1888-0967), 4, 67–72. https://doi.org/10.54886/ibersid.v4i.3844

Issue

Vol. 4 (2010)

Section

Articles

License

Copyright (c) 2010 Authors retain their copyright, but transfer the exploitation rights (reproduction, distribution, public communication and transformation) to the journal in a non-exclusive way and guarantee the right to the first publication of their work to the journal, which will be simultaneously subjected to the license CC BY-NC-ND. Authors take whole personal responsibility on fulfilling all the appropiate ethical codes and laws, and obtaining all the necessary copyright permissions regarding their articles. Institutional and self- archiving is allowed and encouraged.

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

© 2007- . Authors retain their copyright, but transfer the exploitation rights (reproduction, distribution, public communication and transformation) to the journal in a non-exclusive way and guarantee the right to the first publication of their work to the journal, which will be simultaneously subjected to the license CC BY-NC-ND. Authors take whole personal responsibility on fulfilling all the appropiate ethical codes and laws, and obtaining all the necessary copyright permissions regarding their articles. Institutional and self- archiving is allowed and encouraged.