SILVA, J. A. A.; SILVA, José Alexandre Abrantes da.
Résumé:
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
