Avaliação qualitativa da relação entre a oferta e demanda de serviços contábeis nas micro e pequenas empresas da cidade de Sousa - PB.

Abstract

This study aims at investigating the imbalance between supply and demand for accounting services based on the vision of owners, entrepreneurs and / or managers of micro and small enterprises in the city of Sousa-PB. To reach the objective proposed, was used as a descriptive methodological procedures and field, held in February-May period of 2010 through the application of a questionnaire with closed questions, directed to 50 managers. In which there was a return of 30 questionnaires, so the sample taken is non-probabilistic. All companies surveyed are of the retail sector. Regarding the survey results, there was 40.01% of participating companies have over 10 years of activity. In the perception of 86.67% of the managers, the accountant is considered the professional to produce information for the control of the business and assessing the performance of the company. The research showed that there is an imbalance in supply and demand of accounting services .Um significant number of management information (61%), related to accounting, are handled by managers without the help of the counter, sum up the fact that the provision of 73 33% of managers remain with the counter even if there were simplifying the collection of taxes and social charges. Moreover, 70% of managers surveyed are willing to pay more for accounting services if they receive useful information for decision making in the company, given that the services being offered by their counters are predominantly fiscal, having little to offer other services that help managers in financial and economic control of the company. The attitude of having a good personal relationship with the managers has a positive influence on the perception of managers on the quality of accounting services offered.