A percepção dos contabilistas quanto ao uso da informação contábil financeira por micro e pequenas empresas que utilizam serviços de contabilidade terceirizados

Abstract

The present study aims to verify the profile of Accountants in the city of Juiz de Fora – MG, as well as the perception of them as to the use of financial accounting information for micro and small enterprises (MSEs) using outsourced accounting services in the municipality of Juiz de Fora in the State of Minas Gerais (MG). The research was based on references obtained through the relevant literature. For both scientific journals and books were used to justify the theoretical part of this study. To achieve the relevant goals practical applied a questionnaire divided into two sessions. The first, in order to identify the professional profile, accounting, and the second, in order to show the perception of the same regarding the services provided by them. Accordingly, the questionnaire was comprised of 22 pre-defined questions and applied via e-mail to accounting professionals. The data collected in the survey were analysed and revealed the perception of Accountants regarding the services provided by their accounting offices. The research points regarding the profile of the accountants who responded to the survey, residents in the city of Juiz de Fora-MG, to 78.1% of them are graduates. The present study also shows that 37.5% of respondents working professionals to more than 20 years in the market, and 31.3% 0 to 5 years of work, revealing that for the sample investigated the accounting market is made up of working professionals for a long period, and beginning professional career. Among the interviewees was found that 65.6% of the offices in the city of Juiz de Fora-MG 1 to 5 to the employees, enabling infer that for the sample of the survey, small office prevail. The research points regarding the perception of accounting professionals in the city of Juiz de Fora-MG, that in the view of these professionals the MSEs in order to hire their services meet tax obligations. However, the perception of professionals is that the accounting information aims to help the Enterprise Manager to achieve the goals of the organization. However, in practice, the perception of respondents is that the managers of MSEs do not use the information generated by Accounting for decision-making.