Oferta de serviços contábeis e as demandas das micro e pequenas empresa : uma questão de alinhamento
Valle, Vitor Renato Dias do
Cesar, Ana Maria Roux Valentini Coelho
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Membros da banca
Geron, Cecilia Moraes Santostaso
Aguiar, Andson Braga de
Aguiar, Andson Braga de
Controladoria e Finanças Empresariais
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.
serviços de contabilidade , plataforma digital , escritório de contabilidade , empreendedorismo , micro e pequena empresa
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.