Percepção do profissional contábil sobre o CPC para pequenas e médias empresas (CPC PME) em Uberlândia – MG

Abstract

Given the importance of small and medium-sized companies in the current scenario of the Brazilian economy, as well as the increasing opening of these companies to international markets and investors, the importance of the companies‘ compliance with international accounting standards has also increased. In 2009, the CPC issued the Pronouncement for Small and Medium Enterprises (CPC PME) whose focus was to improve the quality and reliability of the accounting reports of these institutions compared to those prepared by large companies. Therefore, the objective of this research is to investigate the level of knowledge and applicability of the PME Technical Pronouncement by accounting professionals of Uberlandia. To do this we applied a questionnaire to some of the largest accounting offices in the city. The sample of the analysis is composed of 32 professionals in the field. The results revealed that although most respondents work mostly with small and medium-sized companies, they are not aware of the PME Statement, and have never applied it. We also verified that most of the respondents believe that the greatest difficulty of adopting CPC PME is the high cost of training and improvement of professionals; they also did not know how to measure the benefits brought by adequacy. According to the data obtained, we concluded that there is a shortage of professionals working in Uberlandia with knowledge and aptitude to apply the CPC PME.