Oferta de serviços contábeis e as demandas das micro e pequenas empresa : uma questão de alinhamento
Tipo
Dissertação
Data de publicação
2019-12-17
Periódico
Citações (Scopus)
Autores
Valle, Vitor Renato Dias do
Orientador
Cesar, Ana Maria Roux Valentini Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Geron, Cecilia Moraes Santostaso
Aguiar, Andson Braga de
Aguiar, Andson Braga de
Programa
Controladoria e Finanças Empresariais
Resumo
Objective: This work had as objective there identified the alignment between the perception
of the accounting offices as for the efficiency the services offered to the micro and small
enterprises and the satisfaction of these enterprises with these services. The justification for
this study is in the interest in knowing the profiles of the wrapped parts of way to there be
developed a digital platform that brings near the offer of accounting services and the
enterprises demands for these services.
Design / methodology / approach: For this inquiry one opted for the quantitative approach
and it was considered that the study was exploratory, since the sampling proceeding was not
probabilístico. For data collection invitations were shot, he was seeing social mediae (email,
facebook, whatsapp, linkedin, etc.) for two different populations: owners of accounting
offices of small transport and a half; business men (or gestores) of micro and small enterprise,
of several activity branches. Two samples were based on prior contacts of the investigator or
for indication of other persons. Two inquiry instruments were developed: the first one for the
offices, with predominance of scales of categorical nature, mapeando and when clients are
categorizing the services offered by the offices and his relation with the enterprises; the
second, for the enterprises, mapping the satisfaction of same with the services given by the
offices of accounting that attend them, the technical advisory body that they receive as well as
his main demands, when there is predominance of ordinal scales (of ten points) supposed like
meters, specially in the questions for satisfaction evaluation.
Results: Among the results, in the vision of the offices, it was noticed that they think that
they help with efficiency the enterprises that contract them, they think that to make services
available in digital platforms can maximize the captivation of new clients and minimize the
escape of active clients and that they have interest in investing to make his services available
in a digital platform. Already in the vision of the enterprises, it was noticed that they are
declared satisfied with the services given by the offices of accounting, in terms of technical
advisory body, though great most of the respondentes do not know the possibility of the
offices they offer support reports to the decision; they believe that the documents for
fulfillment of the legal obligations it is the only paper of the offices; they point also what
receive documents out of the term and reports with delays that arrive to months. The
enterprises show interest in contracting accounting services for digital platforms, depending
on the relation I cost versus benefit.
Practical implications: This work has practical implications for entrepreneurs and micro and
small enterprises managers that look for better control and business management, as well as
for accounting offices. For the enterprises the digital platform can be a facilitating tool in the
search of services necessary for the management of his business with bigger reliability. For
the accounting professionals the digital platform can provide the increase of the clients'
wallet, develop services with enterprising improvements, create strategies and technological
tools that make easy the contact between accountants and enterprises.
Originality and contributions: This study innovates while looking to understand the relation
between demands of the micro and small enterprises for accounting services besides the legal
obligations, and the vision of the offices about means of given services so that they can
compete with the existent digital platforms, which offer operational services to a client, but
not services of support to the management and to the taking decision. The inquiry studies the
viability of the creation of the digital platform aiming to pay attention to the necessities of
accounting professionals and enterprises.
Descrição
Palavras-chave
serviços de contabilidade , plataforma digital , escritório de contabilidade , empreendedorismo , micro e pequena empresa
Assuntos Scopus
Citação
VALLE, Vitor Renato Dias do. Oferta de serviços contábeis e as demandas das micro e pequenas empresa : uma questão de alinhamento. 2021. 101 f. Dissertação (Mestrado em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo, 2019.