Estudo comparativo sobre a percepção dos contadores e microempresários do comércio varejista da cidade de Sousa-PB acerca dos serviços contábeis.

Abstract

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.