MELO, A. M.; MELO, Alessandra Macena de.
Resumo:
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.
