O contabilista na cidade de Palmeira dos Índios - AL: um estudo segundo as percepções do empresário e do profissional contábil

Abstract

Accounting emerged in the beginnings as a form of ancient civilizations to get the amounts of retained earnings and manage their enterprises, and nowadays is using the accounting both to meet the relevant laws on tax and labor part, as a way of making decision in the entities. Thus, the accounting profession was consolidated and became relevant. Noting such factors, this study aimed to answer the problematic proposal, which the image that has the accountant in the city of Palmeira dos Indios - AL, facing the prospects of the entrepreneur, as well as perceived by the active professional. The methodology used for this study was descriptive and exploratory research on the procedures performed through a survey using sampling for the application of closed questionnaires given to accountants and businessmen, and to end the study was quantitative approach using statistical tools to answer problematic. The study results showed that accountants act for a long time in the profession of accountants, which found that most respondents do not act on the management of a small percentage provides such activities as are required by the entrepreneur. On the accountant's image in Palmeira dos Indios - AL, they regard themselves as professionals who help the authorities in tax part and management, in the view of entrepreneurs largely said the accounting professional is a professional who advises the company. Therefore, the vision of the entrepreneur, the accountant meets the needs of which has, and has a good profile that meets both the relevant part regarding the laws and in aid management.