BPO Financeiro na Gestão de Micro e Pequenas Empresas sob a ótica do Profissional da Contabilidade

Abstract

The objective of the main study was to identify the characteristics of the accounting enterprises, the Financial BPO service offered to the Brazilian SME’s, as well as the accountants’ perceptions about the theme. In the literature, we found a context of low level financial information among small business. From the accountants’ perspective, there is an incentive to be up to date with technological advances and fill the financial gap in SME’s. Electronic questionnaires were sent to accounting firms in all Federative Units, resulting in 80 responses from the 5 Brazilian Regions. The results suggest that the accounting companies are in the initial state providing the Financial BPO, once they have few customers and low impact on the company's total revenue. Concerning the perceptions, it was identified that accountants see the Financial BPO as a way of differentiation in the working market, adding value to the small businesses by outsourcing and analyzing their financial routines.