BARRIERS AND OPPORTUNITIES OF APPLICATION MANAGEMENT ACCOUNTING IN MICRO AND SMALL COMPANIES TROUGH ACCOUNTING SERVICES COMPANIES

• Autor(a) principal: Beuren, Ilse Maria
• Data de Publicação: 2013
• Outros Autores: Barp, Adriano Dinomar, Filipin, Roselaine
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/32370
• topic: Contabilidade gerencial; Pequenas empresas; Empresas de serviços contábeis; Management accounting; Small businesses; Accounting services companies

This study investigates the barriers and possibilities of application management accounting in micro and small companies through accounting services companies. A questionnaire, made of questions drawn from the research of Marriott and Marriott (2000), was sent to the customers of 35 accounting services companies in a municipality in southern Brazil and the accessibility sample comprises 109 micro and small companies. The data analysis was initially performed by using descriptive statistics, seeking to verify the frequency of the responses, and then calculation of entropy was performed in order to verify which answers have more or less amount of information. The survey results show that in the companies surveyed there are: a) low use of informatized and integrated systems; b) high level of customer satisfaction with their accountants; c) need for accountability dedicated to management process; iv) companies' receptiveness to the practice of management accounting. It is concluded that, despite the barriers in the application of management accounting in micro and small enterprises through accounting services companies, the need is perceived in the surveyed companies and there is receptivity to implement.