In recent years, governments have been developing e-government initiatives to establish new forms of communication with citizens, businesses and other social actors. In Brazil, especially in the business sector, the government proposed SPED - Public Digital Bookkeeping System - as a way to regulate information exchanges with companies, creating the largest e-government project currently underway in the world. This book, after extensive research, seeks to identify the factors that impact the adoption and implementation of SPED according to the assessment of Brazilian managers, covering the factors of the TOE Model, including technological, organisational and environmental dimensions. This was done through a survey with respondents segmented according to their industry, region, and company size, and through statistical validation tests. This book is recommended for professionals in the fields of accounting, information technology and management who are interested in understanding the fundamentals of SPED as well as the decision-making processes of companies regarding the adoption and implementation of such a system.