A importância do contador nos processos de recuperação judicial

Abstract

In 2005, a judicial reorganization was instituted in Brazil, through Law 11.101 (known as the new Bankruptcy Law), which replaced the old bankruptcy and that helps companies that are struggling to reorganize and thus avoid the bankruptcy. The importance of accounting professionals in this process is due to their analysis, which approves the possibility of insolvency, enabling insolvency, as well as will act as accounting expert, in addition to exercising the role of judicial administrator. Thus, the guiding question is: Is the accountant important in the Judicial Recovery process? Given the above, the general objective of this research is to identify the performance of accountants and the use of accounting in judicial recovery processes. Specific objectives: To analyze the structure of judicial reorganization processes; address judicial recovery; highlight requests for judicial reorganization in the period from 2017 to September 2019 and verify the perception of the state attorney general regarding the use of accounting in judicial reorganization processes. The methodology used to achieve the objectives of this research was as nature is an original scientific work, as the objectives is descriptive, as the procedures is a field research and as the objects is a bibliographic research. The questionnaire was prepared based on the Bankruptcy Law. In this sense, the conclusion of this work found that accounting is important because it is present in all stages of judicial recovery, and the accountant is also fundamental, because it has information about the financial health of the organization, responsibility for providing reports. accounting as well as assisting the company in decision making enabling efficient and effective results. It is worth mentioning that can act as expert, court administrator, is relevant to the progress of the process.