Um estudo sobre a percepção dos gestores atuantes em escritórios de contabilidade acerca das dificuldades e novos desafios na prestação de serviços oferecidos às micro, pequenas e médias empresas

• Autor(a) principal: Silva, Anderson Moura da
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/23080
• topic: Contabilidade; Pequenas e médias empresas; Prestação de serviços contábeis; Accounting; Small business; Provision of accounting Services; CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA

This research was aimed to understand the perception of managers working in accounting offices over the difficulties and new challenges in providing services offered to micro, small and medium-sized enterprises (MSMEs). Among the several accounting organizations provide services, it is possible to highlight MSMEs that, according to Sebrae (Brazilian Service of Support to Micro and Small Companies), have an important role in the Brazilian economy, since they correspond to 99% of existing companies with 6.4 million business establishments (SEBRAE, 2013). Amorim and Silva (2012) highlight that 93.33% of accounting services used by MSMEs are provided by accounting organizations, demonstrating the importance of this segment. In the provision of outsourced accounting services, offering services with reliability, quality and excellence in personalized service to each customer profile is the major challenge facing accounting. In addition to the complexity of services in view of the wide variety of clients that the offices have, there is also a need to monitor changes in the environment in which they operate. The methodological typology used was exploratory and descriptive, in relation to the research procedures, we used bibliographic and survey research, where questionnaires first sent to representatives of Sescon entities Accounting and Consulting Services, Expertise, Information and Research in the State of São Paulo), CRC-SP (Regional Council of Accounting of State of São Paulo) and Sindcont-SP (Union of Accountants of São Paulo), with open-ended questions, later sent to professionals working in companies accounting through e-mails and social networks, with closed questions. It is a cross-sectional study, related to a specific moment in time. According the result presented, it is concluded that the accounting organizations have difficulty to extract the necessary information from MSMEs, one of the challenges for the next years, according to the managers of the accounting offices, to follow the legal changes that occur in the accounting, tax, labor and tax areas, as it is a dynamic process in Brazil. In addition, fiscal concern is a relevant fact in accounting organizations because of the risks involving both parties - the law firms and MSMEs. However, it is expected that, with technological advances in the accounting sector, tax issues remain in the background, enabling professionals greater assistance with useful information for MSMEs in the development of your business