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.
Abstract
Digital transformation in the public sector goes beyond the adoption of technologies, requiring the restructuring of organizations and the development of institutional capacities. eSocial serves as a foundational system that imposes new standards for compliance and integration. This study analyzes the implementation of eSocial at the João Pessoa City Hall from the perspective of organizational change and institutional capacities. A single-case study with a qualitative-quantitative approach was conducted via a survey of employees in direct and indirect administration. The analysis involved descriptive statistics, inferential statistics (Spearman's correlation), and qualitative thematic analysis. The results reveal a positive association between training and organizational maturity; however, this association was not statistically significant (p > 0.05). Furthermore, no significant relationships were found between maturity and performance indicators (rework, deadlines, and satisfaction), suggesting a scenario of organizational disconnect. Qualitative evidence highlights that the obstacles lie in the lack of continuous training, sectoral fragmentation, and low systemic integration. 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.
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