Percepção e desafio de empreendedores de pequeno porte quanto aos serviços contábeis terceirizados

Abstract

The micro and small companies contribute considerably to the generation of jobs and income in Brazil. However, surviving, growing and consolidating in this market is a challenge that becomes even greater with the distance between Accounting and small business owners who, in fact, should go together. Therefore, the present work aims to understand the perceptions and challenges of micro and small entrepreneurs regarding outsourced accounting services, making comparisons with the Organizational Life Cycle Theory, the internal controls used in the company and the decision-making processes managers and their accountant. In the research, classified as descriptive and qualitative, a questionnaire was used, sent electronically to business customers of an accounting company in Catalão/Goiás. The results found showed that, with most companies in the Growth stage of the organizational life cycle, despite businessmen use Accounting more frequently to serve the tax authorities and for tax planning, they recognize their importance in the management process and wish to approach these professionals when making decisions, however, the biggest challenge is to understand what they are accounting reports and their uses. Even with this difficulty, most of the entrepreneurs said they were satisfied with the accounting work provided to them. It is important that this relationship between the accountant and the entrepreneur gets closer and closer so that Accounting is seen not as an expense, but as an investment in the business.