Perception of customers of an accounting service provider in relation to accessory and labor obligations

• Autor(a) principal: Dallabona, Lara Fabiana
• Data de Publicação: 2018
• Outros Autores: Rodawelly, Tatiane, Fernandes, Ana Rita Venzon
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/13224
• topic: Labor obligations. Accessory obligations. Payroll. Recision of work contract.; Analyze the perception of the clients of an accounting services provider in relation to ancillary and labor obligations involving the admission of employees, payroll and termination of employment contract; Obligaciones laborales. Obligaciones accesorias. Nómina de sueldos. Rescisión del contrato de trabajo.; Analizar la percepción de los clientes de una prestadora de servicios contables en relación con las obligaciones accesorias y laborales que involucra la admisión de funcionarios, nómina y rescisión de contrato de trabajo.; Obrigações trabalhistas. Obrigações acessórias. Folha de pagamento. Rescisão de contrato de trabalho.; Analisar a percepção dos clientes de uma prestadora de serviços contábeis em relação às obrigações acessórias e trabalhistas envolvendo a admissão de funcionários, folha de pagamento e rescisão de contrato de trabalho.

Purpose: Analyze the perception of the clients of an accounting services provider in relation to ancillary and labor obligations involving the admission of employees, payroll and termination of employment contract. Methodology: A survey was carried out with the application of a questionnaire involving 144 managers from different branches of activities in the Alto Vale do Itajaí/SC region. The research, of a descriptive nature, was quantitatively analyzed using the Consensus technique that obtains the perception of the respondents. Results: The managers are aware of the labor legislation, certify to guide their employees to what is correct and consider these documents relevant to avoid damages. Regarding the ancillary obligations, the results show that managers have a moderate level of agreement, perhaps because many obligations and declarations are sent directly to the tax authorities by accounting. Regarding the perception regarding labor and accessory obligations can not be considered in its entirety, because in some situations managers follow the legislation to protect themselves from labor lawsuits. As for the payroll, they keep informed about the obligations to be fulfilled, in addition, they show attention in keeping the employee motivated to carry out its activities effectively. With regard to contractual termination, it was found that in most cases, managers, even if they do not fully agree with the legislation, follow the established rules because they know that it is correct and also to avoid penalties arising from defaults Contributions of the Study: The research contributes to a reflection on the part of the business classes in what concerns the level of knowledge of these in the labor sphere and consequently if the importance that they are giving to her is enough. Thus, the study will instigate the business class to reflect on the areas of the organization, more specifically the labor area, and enable improvements in the procedures that involve organizational management.