A qualidade dos serviços contábeis na percepção dos empresários do setor de comércio varejista de calçados na cidade de São Bento - PB.

Abstract

In the face of globalization and fierce competition that organizations come constantly facing, companies had to position themselves in search of new strategies to assist the decision makingprocess to ensure the continuity of its activities, the counters must also be prepared to meet the new exigencies of their clients. For this reason it is necessary to provide quality accounting services. Therefore, the proposed objective in this study is investigate what the perception of entrepreneurs in the sector of retail shoe of Sao Bento - PB town about the quality of services provided by accountants. It was used as a method of research bibliographical and field study, with a qualitative approach, from a population. It was made a questionnaire with objective questions and statements with Likert scale to a population of ten companies. Note also that methods used were descriptive and exploratory, aiming for a more detailed knowledge of the subject. Results were achieved, indicating that quality criteria like tangible, consistency, speed in service, reliability/safety, customer service/atmosphere, cost, access, flexibility and competence, are present in the services provided by accountants, according to perception by the managers, however, reveals that both managers and accountants must adopt new positions available through the changes as a way to dazzle satisfactory results in the company. It is suggested for future research a study on the position of accountants and managers to adapt to new market demands.