Percepção dos micro e pequenos empresários sobre os serviços prestados por seus contadores: um estudo aplicado nas empresas comerciais de Dois Riachos-AL

Abstract

The purpose of Accounting is to record and produce useful and timely information to assist managers in decision making. In a globalized world, companies are exposed to all kinds of information, the great challenge of accounting service providers is to meet the needs and expectations of their clients. In this research was verified the perception of micro and small entrepreneurs about the services provided by their accountants. To achieve this objective, a descriptive research was carried out through a survey using an organized questionnaire and starting from a quantitative approach. The sample consisted of 27 micro and small retail and wholesale companies, with headquarters in the city of Dois Riachos. The main results have shown that micro and small enterprises (SMEs) have a lack of accounting services focused on business management, and another fact that draws attention is that the main services offered to SMEs are of a fiscal nature, to comply with relevant legislation without any managerial concern.