Critérios utilizados pelas empresas de micro e pequeno porte para a escolha de um prestador de serviço contábil

Abstract

The present study intends to identify the reasons why the micro and the small entrepreneurs of the city of Uberlândia choose their accounting service providers. It characterizes itself as an exploratory qualitative study through a semi-structured interview with eight managers of micro and small companies. The research identified that reliability, responsiveness, solicitude, delivery time, price and the quality of service were considered the most significant attributes at the buying decision. The work has generated contributions to the market of accounting service providers and to the academy, making it possible to accountants to better understand the perceptions of their clients and to other researchers to further investigate about the buying decision theory.