Consultoria contábil: um estudo exploratório nos escritórios de contabilidade da cidade de Sousa/PB.

Abstract

The main objective of this research was to verify the acting of the Accountancy offices regarding the service of the Accounting Consultancy in Sousa/PB, under the perspectives of director accounting professionals. The methodology utilized was exploiting-descriptive. The conceptual model utilized in this research was based in Zappa (2008) which evaluates the service of the Accounting Consultancy through seven components: Accountancy in the present context; Accounting Consultancy; the Accounting Consultant professional and his function; object, object and function of the Accounting Consultancy; sensible and fundamental diagrams; products; and the future of the Accounting Consultancy in the new business scenery. A sample of 27 (twenty-seven) offices with their respective director accounting professionals was utilized by the study, using qualitative and quantitative methods, such as, the indirect scale, Likert, with 05 (five) categories for the measurement of attitudes and perceptions of the people interviewed in the research. In general, the conclusions of this research suggest, among other things, that the service of the Accounting Consultancy is offered by 07 (seven) offices of this city, being its application little evidenced, analyzing that the accountancy offices offer this service in a technical and- non- scientific way as suggested by Zappa (2008). However, the accounting offices that have declared to offer this service or the other ones who don't, recognize the importance of the Accounting Consultancy as an aid tool to the management of the present companies, as well as the relationship of the accountant consultant with his clients concerning the act of taking decisions.