Uma contribuição ao estudo das principais dificuldades enfrentadas pelos profissionais de contabilidade na cidade de Sousa-PB em relação à prestação do serviço.

Abstract

That study has for objective to verify which the main difficulties faced by the accounting professionals in Sousa city, PB in relation to the installment of the accounting service. So, it was used as methodology the exploratory, descriptive and field research, where 34 accountants of a total of 88 were interviewed for obtaining these data. It was used a semi-structured questionnaire with objective and subjective questions addressed to the accountants and technicians of accounting in Sousa city, PB. The statistical procedures were composed by the use of the descriptive statistics and by nonparametric tests (Fisher's Exact Test and Qui-square). it was Observed that 76,5% of the accountants are technical, and 23,5% are bookkeepers. It was verified that most of the offices is of natural persons and that they act in the market for more than 10 years. In what refers to the difficulties faced by the professionals in the elaboration of the accounting information, it was detected that 94,1% of the managers according to the accounting professional's understanding have little knowledge of the importance of the accounting, 91,2% don't have interest in the accounting information, 73,5% understand that the lack of documents to make the registration of the facts, 47,1% say that the fiscal withholding is a factor that hinders the installment of the accounting services and 41,2% of the professionals are not interested in elaborating the accounting information because the accounting fees are low. Due to this reality, it is done necessary the accounting professionals' understanding in the popularization of the importance of the accounting as applied social science that looks for to assist the premise of supplying information to the society to aid in the decisive process. It is suggested that the present study is answered at other places of the High Paraiban Interior, to verify if the verified difficulties, they persist in other Paraiban realities