Percepções sobre os serviços contábeis: um confronto entre as visões de empresários e contadores

Abstract

Accounting can provide relevant information for managers' decision making and for the survival of micro and small companies. Therefore, the objective of this research is to identify the perceptions of entrepreneurs and accountants about the accounting services provided for micro and small companies. For this purpose, a descriptive and quali-quantitative research was carried out, carried out by collecting data through two questionnaires, one aimed at accountants and another at entrepreneurs. Among the main findings, it was noticed that the majority of entrepreneurs and accounting professionals have similar understandings regarding the relevance of the frequent sending of financial statements and the need for adequate consultancy and advice for the management of companies. In addition, both business owners and accountants agree that accounting information is useful and that paying higher fees for an accountant who provides accounting advice and / or advice is relevant. Finally, it was noticed that both groups consider that monthly meetings between accountants and clients are useful for organizational management. Therefore, it was noted that most respondents believe in the relevance and usefulness of management accounting for a good performance of companies. However, although both groups argue that accounting is useful, what is noticeable in practice is that accountants prioritize compliance with tax obligations and that entrepreneurs do not often use accounting information to make decisions. Thus, there is a need to improve the accounting services provided and the entrepreneurs' awareness of the benefits of using accounting in the management of companies.