LIMA, JACK B.; http://lattes.cnpq.br/0918757923240098; LIMA, Jackson Beserra de.
Resumo:
This study aims to identify the perception of microentrepreneurs, have opted for the simple
national retailers, the city of Sousa-PB, for accounting services offered and compare the
perceptions of accountants about the services provided to these companies. For this was
used as a research method field study, descriptive, qualitative approach, as well as literature
searches. We used two types of questionnaires with corresponding issues in order to allow
the confrontation of opinions of both groups of respondents - Micro and counters. These
questionnaires were administered to 32 micro-enterprises have opted for the simple
domestic, many lines of business, and 26 accounting professionals in action. The results
indicate that both the professionals and businessmen are demonstrating the importance that
accounting has to develop an organization, ignoring the sight of the counter is just a filler
professional guides and meet the fiscal and social obligations.