A perícia contábil no âmbito judicial: a necessidade da utilização de perícias contábeis em processos litigiosos da Justiça Federal de Uberlândia

Abstract

This article aims to analyze the accounting expert's work in a judicial context, evidencing how the accounting skills delivered in the Federal Judicial Branch in Uberlândia benefit judges in their decision-making. The research was based on the search for evidence in books, articles, and an interview with the Federal Judicial Accountant of Uberlândia through a questionnaire. The questionnaire was composed of 18 open questions that considered for analysis, the expert accountancy work from its insertion in the judicial processes until their finalization. The results show that the work carried out by the experts registered today is rather used by the magistrates and that, therefore, these works collaborate in a way that is consistent with justice.