Qualidade da prestação dos serviços contábeis: percepção de gestores de micro e pequenas empresas que atuam em João Pessoa-PB

Abstract

The issue about the role of the accounting information in the context of micro and small businesses management is a point on which there is no consensus in the academic community. The core of the discussion concerns, basically, the usefulness of this information for those managers. In this sense, the purpose of this study was to analyze micro and small companies managers perceptions about the quality of accounting services. The data collection was carried out through questionnaires with managers of 42 companies that have outsourced accounting provided. The questionnaire was organized into two parts, the first being concerning the construction of the profile of respondents and the second focused on identification of the use of accounting information, knowledge about quality concepts and perception regarding the quality of accounting information received. The data analysis was based on the concept of quality found in CFC’s in the Conceptual Framework for Elaboration and Disclosure of Accounting-Financial Reportand the data was organized and presented by means of descriptive statistics. As the main findings, the survey found that the opinion of managers is bonded to the CFC’s concepts of quality and that the perception of quality of information received from accounting is good.