Review
Open access
Jul 2026
Implementation of eSOCIAL in João Pessoa City Hall: organizational change and institutional capacities
It is concluded that the implementation of eSocial is a process still in the consolidation phase, where institutional maturity alone does not guarantee operational improvements, reinforcing the need for governance that integrates human, technological, and structural dimensions.
A. L. D. C. Gomes, Edvaldo de Vasconcelos Vieira da Rocha Filho, Bruno Luís do Nascimento Nóbrega Vilar et al.
· Cadernos Cajuína · 0 citations