O perfil dos profissionais contábeis do município de Sousa/PB em relação âs mudanças na legislação contábil.

Abstract

The aim of this study is to identify the profile of professionals working in private accounts in the municipality of Sousa / PB in the face of changes in the accounting department. With analysis of globalization in economic markets is directly related to the accounts since it came to the proper revolutions, there is obviously a search of the qualification and training of professionals in the constant updating of the above changes in the accounting area, illustrating the technological changes (digitization of files) and convergence with international standards. The methodology was field research as a research tool a questionnaire, descriptive and also presenting a quantitative study. In a sample of 30 private practitioners. The collected data were performed using SPSS 8.0 for Windows. In general, the outlook for the accounting profession will have a painstaking work in monitoring these changes, so must have a lot of study, dedication and preparation on the challenges ahead. It was found that although the respondents affirm positively the benefits of using the SPED, NF-e and Convergence International, the update of the information and expectations so optimistic about the accounting changes was noticed the presence of many doubts the system, little knowledge on the laws, lack of preparation, as most professionals, however this is of concern for reality.