Qualidade dos serviços contábeis sob a ótica dos gestores das micro e pequenas empresas: um estudo no Município de Cajazeiras, PB.

Abstract

Faced with such a competitive market, the business environment is becoming increasingly complex and challenging, and companies had to define new strategies to be able to continue their activities. For accounting professionals need to meet the needs of its customers, assisting managers in enterprise development, providing support for decision making which requires a constant updating and qualification. In this context, the objective proposed by this research was to investigate the perception of managers of micro and small enterprises in the city of Cajazeiras - PB on the quality of services provided by accounting professionals. Therefore, we performed a bibliographic study, field and descriptive, from a non-probability sample of 44 companies, from a population of 1,312 micro and small enterprises operating in the municipality of Cajazeiras PB. To collect data, we used a structured questionnaire based on questions that met the objectives proposed by this research. As a result, it is concluded that there are few entrepreneurs who report being satisfied with the quality of accounting services and most are unaware that the services are quality or not, they show indifference to quality financial services. However, accounting professionals are seen as responsible for performing activities related only to tax liabilities of companies.