O papel da prestação de serviços contábeis às micro e pequenas empresas durante a crise econômica e social provocada pela pandemia de SARS COVID 19: a visão do contador

• Ano de defesa: 2021
• Autor(a) principal: Batista, Nathália de Araújo
• Outros Autores: [e-mail]
• Orientador(a): Gouveia, Tânia Maria de Oliveira Almeida
• Banca de defesa: Oliveira, Carlyle Tadeu Falcão de , Kamlot, Daniel
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade do Estado do Rio de Janeiro
• Programa de Pós-Graduação: Programa de Pós-Graduação em Ciências Contábeis
• Departamento: Centro de Ciências Sociais::Faculdade de Administração e Finanças
• País: Brasil
• Palavras-chave em Português: Prestação de serviços; Contabilidade; Micro e pequenas empresas; COVID-19; Crise econômica
• Palavras-chave em Inglês: Accounting services; Accountability; Micro and small businesses; Economic crisis
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://www.bdtd.uerj.br/handle/1/18761

The economic and social crisis caused by the pandemic of sars-COVID-19 disease impacted Brazil and the world, whose not only the health professional was undoubtedly important for coping with this scenario, but also the accounting service provider was necessary to support companies that unexpectedly had their activities partially or totally closed, except for activities considered essential (food and health). In this scenario, micro and small companies found themselves in a greater situation of vulnerability, due to reduced revenues, little cash and difficulty in acquiring credit. Therefore, this study aimed to investigate the accountants' view of the role of providing accounting services to micro and small enterprises during the economic and social crisis caused by the SARS-COVID-19 pandemic; and as secondary objectives: to identify the main actions carried out by the accountants with the MSE's, to verify whether the accountants offered and provided services aimed at the management and consulting of The MePs and to raise the possible impacts caused by the pandemic in the provision of the accounting service. This research had an empirical stage of qualitative nature, conducted through in-depth interviews from a semi-structured script. For the interviews, accountants were selected who provide services in the west of the city of Rio de Janeiro and clients within the profile of micro and small business. The accountants understand that the role of the provision of accounting services during the pandemic period was to guide micro and small entrepreneurs together in decision-making, for better business management. It is noteworthy that the accountant observed a need to approach the relationship with the client, whose same sought guidance beyond the issues involved in the provision of services, aimed at business management. Interesting to observe the counters using applications and social networks to access new customers and better guide current ones. However, this movement is still incipient. The pandemic made evident the opportunity for the accounting service provider to be seen by the micro and small entrepreneur as a partner, consultant, in the management of his business.