Percepção do perito contábil quanto aos fatores facilitadores e limitadores para desenvolver uma perícia

Abstract

The objective of this study is to identify the accountant's perception of the facilitating and limiting factors to develop an expertise, considering the relevance of the report or expert opinion as the basis for the decision-making process in the settlement of disputes. The methodological process used in the study was the survey, because it is characterized as interrogative content, since it has the objective of investigating something, using questionnaires and qualitative and quantitative analysis of the information obtained through them. For the acquisition of the data used in this study, a questionnaire was sent to the accountants registered at the Court of Justice of Paraíba, in which 16 respondents were obtained. Analyzing the collected data, it was verified that the accounting experts identified as limiting elements for their work the decentralized information, the parties' unwillingness to provide information, lack of reliability in the accounting records, short deadlines and documents in difficult state of understanding. Regarding the factors facilitating the work of the accounting expert, they were identified by the accounting records organized, access to people who can clarify information, understandable documents and in good repair, organized accounting, adequate deadlines and access to clarifying documents.