Qualidade da informação contábil: características qualitativas como critério de qualidade do lucro de empresas optantes pelo Simples Nacional

Abstract

The purpose of accounting is to provide information and it is useful to assist in economic and financial decisions, as well as to meet the needs of users who have an interest in that particular entity. At this juncture, it becomes useful to sustain the process of management of economic organizations, information, and will be much more useful the greater to present quality. This observation allows us to understand the importance of looking for tools aimed at obtaining the quality of the profit informed by the financial statements. Regarding micro and small enterprises opting for the National Simple System, it is optional to present formal accounting statements for the purpose of oversight of the organs, which may lead to a certain loss of interest in accounting and the misconception that they can be dispensed for all the ends. The objective of this study was to measure the quality of the profit obtained by micro and small companies opting for the National Simple, through the application of a chechlist in 08 companies, in the period from 2015 to 2017, taking as a parameter the qualitative characteristics of the accounting information, based on the questionnaire Information Quality Index of Gabriel (2011). The study is characterized as a descriptive research, with quanti-quali approach. The research had as a limiting factor the difficulty of accessing the accounting statements of these companies, since they are not obliged to make this information public. The main result was that the companies analyzed presented a good quality index in compliance with the fundamental qualitative characteristic where the quality of the accounting information is represented by it and that the quality of the profit will be more the more present the qualitative characteristics of the accounting information.