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Master's Dissertation
DOI
10.11606/D.12.2016.tde-18012016-161033
Document
Author
Full name
Cíntia do Nascimento Silva
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2015
Supervisor
Committee
Nova, Silvia Pereira de Castro Casa (President)
Almeida, Martinho Isnard Ribeiro de
Espejo, Marcia Maria dos Santos Bortolocci
Title in Portuguese
Conte comigo! Características da consultoria contábil aos pequenos negócios
Keywords in Portuguese
Consultoria contábil
Consultoria de empresas
Contabilidade de micro e pequenas empresas
Micro e pequenas empresas
Microempresas
Abstract in Portuguese
As Micro e Pequenas Empresas (MPEs) têm papel relevante na economia brasileira. Contribuíram com a formação de 27% do Produto Interno Bruto em 2011 (SEBRAE, 2014) e geraram 52% dos empregos formais no país em 2012 (SEBRAE, 2013). Apesar disso, 24,4% desses empreendimentos desaparecem nos primeiros dois anos de vida (SEBRAE, 2013). Essas empresas são os principais clientes dos contadores e escritórios contábeis que prestam, geralmente, serviços de escrita contábil, escrita fiscal, departamento pessoal e de abertura, alterações e encerramento de empresas. A consultoria contábil, além de oferecer apoio aos Proprietários Administradores de Pequenos Negócios (PAPNs) para enfrentar os desafios comuns às MPEs, representa uma área a ser explorada pelos contadores. A partir desse contexto, este trabalho procurou caracterizar a consultoria contábil a ser oferecida pelos profissionais de contabilidade aos PAPNs. Para isso, 23 entrevistas semiestruturadas foram realizadas com 8 PAPNs e 15 Especialistas, além de um relato de memória, gerando mais de 15 horas de áudio e 146 páginas de transcrições. A estratégia de análise das entrevistas foi a Grounded Theory, utilizando-se a técnica de codificação proposta por Charmaz (2006) e com o auxílio do software QSR-Nvivo, versão 10. De acordo com os dados analisados na pesquisa e com a literatura consultada, a natureza do serviço da consultoria contábil pode ser divida em três categorias: ferramentas (relatórios e técnicas de controles), aconselhamento e treinamento. Os aconselhamentos têm como principal foco ajudar o PAPN a sair do operacional para pensar no negócio, sua estratégia e administração e a desenvolver sua visão empreendedora. Para isso, é imprescindível que o contador busque preparo em múltiplas áreas, especialmente em administração. A relação de confiança entre o contador e o PAPN é essencial na consultoria contábil, bem como a adoção, pelo contador, de linguagem simples e clara. A consultoria coletiva é sugerida como um possível mecanismo de viabilizar economicamente a prestação desse serviço. Não se propõe aqui a substituição dos serviços oferecidos hoje pelos escritórios contábeis às MPEs, os quais são vistos pelos PAPNs como a principal função do contador, mas sim o seu complemento com o intuito de ajudar esse empresariado a superar as dificuldades específicas das empresas de menor porte. Afinal, como afirmam Marriott e Marriott (2000), os serviços tradicionais podem representar uma janela de oportunidade para a consultoria contábil.
Title in English
Stand by me! Characteristics of accountancy consulting for small business.
Keywords in English
Accounting consultancy
Micro and small business accounting
Micro and small enterprises
Abstract in English
The Micro and Small Enterprises (MSEs) have a relevant role in the Brazilian economy. They contributed to the formation of 27% of GDP in 2011 (SEBRAE, 2014) and generated 52% formal employment in the country in 2012 (SEBRAE, 2013). Nevertheless, 24.4% of these enterprises disappear in the first two years of life (SEBRAE, 2013). Those companies are the main clients of accountants and accounting firms that provide generally statutory accounting services, tax records, personnel department and opening, changes and closing of a business. The accountancy consulting offers support to Small Business Owners Administrators (SBOAs) to face common challenges to MSEs, and it represents an area to be explored by accountants. From this context, this study aimed to characterize the accounting consultancy to be offered by accounting professionals to SBOAs. For this, 23 semi-structured interviews were conducted with 8 SBOAs and 15 Specialists, plus a memory reporting, generating more than 15 hours of audio and 146 pages of transcripts. The interviews analysis strategy was the Grounded Theory, using the coding technique proposed by Charmaz (2006) and with the aid of QSR-Nvivo software, version 10. According to the data analyzed in the study and the literature, the nature of the accounting consultancy service can be divided into three categories: tools (reporting and control techniques), training and advice. The tools recommended by the consultant include reports, routines and essential control techniques to assist management and decision making of SBOA. Training is directed at understanding and 'how to do' something, while advice is focused primarily on helping the SBOA exiting of enterprise operations to think about the business, its strategy and management and to develop their entrepreneurial vision. Therefore, it is essential to seek accountant preparation in multiple areas, especially in management. The trust relationship between accountant and the SBOA is essential in accounting consultancy, as well as the adoption by accountant of a simple and clear language. The collective consultancy is suggested as a possible mechanism of economically viable to provide that service. It is not proposed here to replace the services offered today by the accounting firms to MSEs, which are seen by SBOAs as the main function of accountant, but its complement in order to help these entrepreneurs to overcome the specific difficulties of small business. After all, as stated by Marriott and Marriott (2000), traditional services may represent a window of opportunity for the accounting consultancy.
 
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Publishing Date
2016-01-28
 
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