Contribuição da perícia contábil no julgamento de processos na área trabalhista

Abstract

This research analyzed the contribution of accounting expertise in the judgment of labor lawsuits, focusing on the sentence liquidation phase, seeking to understand how the work of the accounting expert assists in transforming judicial decisions into enforceable monetary values. The study is justified by the complexity of labor calculations and the need for technical precision in determining the amounts, considering the diversity of rights involved and the frequent disagreements between the parties. In addition, the relevance of expert work as a tool to support the magistrate in decision-making is highlighted. The research has a qualitative approach, of a descriptive nature, developed through bibliographic procedures and document analysis, based on theoretical references from the accounting and legal fields. Ten labor lawsuits available on the Jusbrasil platform, referring to the years 2024 and 2025, originating from the Labor Courts of João Pessoa-PB, were analyzed, all containing accounting expert reports prepared in the sentence liquidation phase. The results showed that the demands are mainly concentrated on wage differences and overtime, demonstrating a recurring pattern in labor disputes. It was found that the reports present clarity, organization and technical foundation, contributing to the reliability of the information and the transparency of the process. It was found that accounting expertise is essential for the effectiveness of the judicial decision, by transforming the recognized right into certain and enforceable values, guaranteeing legal security, precision in the calculation of labor credits and greater effectiveness in the provision of justice