Qualidade em serviços contábeis: um estudo nas empresas do setor de comércio varejista de material de construção no município de Sousa, PB.

Abstract

The quality as it is known today, it appeared from an evolutionary process along the times, structured from the decade of 1960 on and reaching its peak in the decade of 1980, when the companies began to reflect about the implantation of the quality as effective form in the productive processes. In that way, the problem that was centered that study is following: What are the satisfaction requirements in the companies of the retail trade section of construction material in the municipal district of Sousa-PB, in relation to the services offered by the accounting professional? The used methodology was composed by techniques of the descriptive statistics and by the factorial analysis. The focus of the section was centered in the companies of the retail segment of the construction material trade, from the months of September to October of 2008. For that, a questionnaire was used with assertions to detect the quality of the accounting services rendered by the accounting professionals. The results indicate that: the accounting information elaborated for the aid of the decisions of those companies, they are not serving as aid as they should, because only 29,2% considered very good and 33,3% good. Most of the accounting professionals is not providing to the companies their main objective, that is to generate relevant information to take a decision, fact that can commit the quality of the service used. 3 factors were found: the factor 1 related the trust, agility and interest in rendering the accounting service; the factor 2 related to the competence, updating and professional ethics; and the factor 3 to accounting fees and elaborated information, demonstrating that according to the interviewed managers' feeling those are the variables that should be considered as relevant in the accounting service.