Aplicação do pronunciamento técnico PME: contabilidade para pequenas e médias empresas pelos prestadores de serviços contábeis no município de Dourados/MS

Abstract

The economic changes with the internationalization of the economy began to demand a standardization of accounting standards between countries. Accordingly, the Accounting Pronouncements Committee created a specific pronouncement, with a series of standards for small and medium enterprises, Technical Pronouncement PME - Accounting for Small and Medium Enterprises. In order, to analyze the perceptions of accounting professionals, the city of Dourados/MS on the applicability of International Accounting Standards, especially the Technical Pronouncement PME - Accounting for Small and Medium Enterprises, questionnaires were administered, with open and closed questions, sent by email to all members of the Syndicate of Accountants of the Great Dourados. Were obtained 26 responses and the data were tabulated and presented in table form, with the percentage analysis and qualitative analysis of open responses. The study results suggest that despite the positive assessment of respondents on the Technical Pronouncement PME and the need to provide financial information in accordance with current accounting legislation, it was found that, in almost all situations presented in the questionnaire, providers accounting services are not complying with the provisions of Technical Pronouncement PME. Based on the results are made discussions and suggestions for future research, as well as the presentation of the study's limitations.