Serviços contábeis: uma descrição da percepção dos gestores das empresas do comércio varejista da cidade de Uiraúna - PB.

Abstract

The growing technological changes have been causing difficulties for the companies, especially when talking about the survival in the competitive market, being necessary a demanding of useful information to manage better decision making to keep the company working. It can be said that the companies are constantly facing these numerous challenges; there is need for creativity, skills and competences of the accountancy professionals to supply the needs of the users of the information. Therefore, the objective of this study is to describe the perception of the managers of the companies of retail commerce of the city of Uiraúna-PB about the accountancy Services provided to them. For this end a field study was performed, with descriptive nature and exploratory, with quantitative approach, from a non probabilistic sample with application of a questionnaire to 41 managers of retail companies linked to the Câmara de Dirigentes Lojistas of the referred city. It was noticed that most of the managers of the retail commerce is unsatisfied with the quality of the countable Services which are being provided to the city of Uiraúna - PB. The Services are punctual, agile and efficient; the professionals are competent, updated and ethic; the Services supplied are satisfactory to supply the needs of the managers; and the accountancy professional provide information that are helping decision making being, so, essential for the companies. As deficiencies observed only the need of an ampliation in the offer of Services by the accountancy professional and the increase of the number of periotic visitation that this profession can do to the companies. Besides, a considerate number of managers uses the accountancy Services only to fulfill the legal obligation of the companies.