A CONTABILIDADE CONSULTIVA É UMA REALIDADE? UM ESTUDO NAS MICRO E PEQUENAS EMPRESAS

Abstract

Consultative accounting for Micro and Small Businesses contributes to the survival and economic development in the market in which it operates, also enabling the development of market strategies to ensure its business longevity. This study aimed to demonstrate the importance of applying consultative accounting under the perception of entrepreneurs in Camocim-CE. To achieve this goal, a survey was carried out in the city of Camocim, with a sample composed of 10 entrepreneurs. As for the methodology, it is classified, as for the purposes, as descriptive; as to the means, such as bibliographic and field; and how to approach the problem, both qualitative and quantitative. Using the questionnaire as a data collection instrument. The results show that most entrepreneurs know what consultative accounting is, but accounting information has legal and fiscal characteristics and that, according to some respondents, it is not used for decision-making. Consultative Accounting is an application of Accounting to services in which the accountant works in a way closer to business people, with a focus on customer relationships and success, using the Science of Accounting to diagnose and take care of the health of companies. those to wealth and prosperity. Despite having a basic nature, the study in question is relevant to the professional and social context, since consultative accounting is a trend in the current scenario and represents a great advance in the business world, as it adds value to the craft and becomes a an activity even more essential for the fiscal, operational and financial regularity of any undertaking.