Internalização dos serviços contábeis: um estudo sobre os procedimentos adotados no processo de migração da contabilidade externa para interna

Abstract

The study aimed to identify the necessary procedures during the migration restructuring from external to internal accounting. For this, the methodology proposes A case study using questionnaire applied to the directors and managers of the Korpus Academy. The study is using a qualitative approach and for objectives, a descriptive one. The results showed that the internal accounting implementation process took place through planning initiated and implemented based on the need to improve the Company’s accounting and management relations. The results showed that the activities were added to the services provided by internal accounting, obtaining high satisfaction in its management processes. The qualitative parameters of the information, in turn, obtained positive results, becoming an essential advantage for the academy. The transition process represents, for the company, satisfaction in information intervals, reliability, comparability, understanding, and timeliness. Furthermore, it resulted in an essential advantage for the company, generating overwhelming results, enhancing practical accounting, and participating in its decision Making. Besides internal accounting began to provide data liability or began to Cooperate for effective management and an outreach view of the organizational environment. In this sense, the study presented the procedures steps developed along the process, starting from the installation of the Physical space of the accounting department in a indoor environment of the academy. It also covers, hiring professionals to execute and monitoring, management system tests and, execution of activities.