A Contabilidade internacional para pequenas e médias empresas: aplicação, dificuldades e avanços na percepção dos empresários contábeis de Rio Brilhante/MS

Abstract

This research aims to identify the difficulties and advances found by accounting professionals who work in offices of Rio Brilhante/MS, against the necessity of applying of the Technical Pronouncement for SMEs - Accounting for Small and Medium-Sized Enterprises -, which have correlation with International Accounting Standards. To achieve this goal, were developed two questionnaires to be applied in the accounting offices of Rio Brilhante/MS. The first questionnaire containing 24 questions was directed at the owner's office and the second questionnaire containing 17 questions was directed to the employees (Accountants or Accounting technicians). Were addressed characteristics of the accounting firms and respondents, beyond questions that contemplate the concepts and requirements of the CPC for Small and Medium-Sized Enterprises. As a result was found that despite the considerable amount of Small and Medium-Sized Enterprises located in Rio Brilhante/MS (253 in total) almost any health professional can tell what the new requirements for the implementation of these accounting firms. There is still some confusion about the changes brought by the CPC and all accept the need for retraining. Observing the information obtained, can conclude that despite the approval and immediate requirement of the use of CPC for SMEs, few Accountants or Accounting Technicians who have some knowledge about this subject. This definitely shows that it is necessary to increase the amount of courses and training, because only then there will be greater awareness, not only by accounting professionals, but also the entrepreneurs about the importance of information obtained through the correct implementation and use of Financial Statements.