Características dos escritórios de contabilidade e serviços contábeis solicitados pelos microempreendedores individuais

Abstract

This study aimed to investigate the relationship between the characteristics of accounting firms and the accounting services sought by individual microentrepreneurs (MEIs), from the perspective of managers of accounting firms located in the municipality of Santana do Ipanema/AL and neighboring cities. This descriptive and quantitative research contained a sample of 20 firms and, to achieve the objective, a questionnaire (survey) was used, adapted from the Teixeira model (2021), structured in two parts and containing 10 multiple-choice questions and 04 statements with 05 answer alternatives, Likert scale model. As for the data analysis techniques, descriptive statistics and the non-parametric statistical test of Spearman's correlation coefficient were used, in which statistically significant relationships were considered exclusively those that presented a significance level of around 95% (p=0.05). The results obtained indicated that the reasons for informal workers to become MEIs were the benefits offered by Social Security and the cheaper and more unified taxation. Furthermore, the services most requested by MEIs from offices were the annual income statement and the Individual Income Tax Return (DIRPF). It was also found that the higher the level of education of managers, the more accounting services were requested by MEIs. Finally, the more employees the accounting offices had, the more accounting services were requested by MEIs.