Um estudo acerca da percepção dos empresários e contadores sobre aplicação do pronunciamento técnico para pequenas e médias empresas

Abstract

Being an economy of a country conducted, among other factors, by current taxes, this research reach a line of thought in favor of simplified management and universal and uniform accounting. Thereby, institutions such as the International Accounting Standard Boards (IASB) and the Federal Accounting Council have tried to simplify the international standards to attend concerns about small business needs and after that improve the value for money when information are produced for government entities, as well as for decision making. This concern emerge from an increase in the number of small businesses that drive the country, generating income, wealth and growth. This research aims to analyze the knowledge level of João Pessoa's entrepreneurs and accountants when they prepare their configurations according to the Technical Pronouncement for Small and Medium Enterprises (CPC PME). To do this, a questionnaire and interview was applied with the interviewed, been the questionnaire designed for business owners and accountants, to compare the information displayed by both. This survey is descriptive and contains a total sample of 38 respondents, 32 of which were applied to entrepreneurs, 6 applied to accountants and one of these accountants was chosen to answer an interview. From the analysis of the results, it was found that 62.5% of executives are not aware of CPC PME and don´t use this information as a management tool (43.8%), although accountants are aware of the standards, even if not by complete. Both respondents see the role of accountants and accounting for results and survival for micro, small and medium enterprises, but 21.9% of executives confirm that there is a gap on the part of accountants, despite most of managers (43, 8 %) having an interest in seeking knowledge about accounting. In this context, it is suggested a closer approach between the accountant and the entrepreneur so that this can create mechanisms to bring knowledge about the SME Technical Pronouncements for these companies and with this assure the entrepreneur to have useful information that optimizes his results and facilitates the conducting business. Obtain convergence to international standards, generating more investments.