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Challenges and Opportunities in Providing Accounting Services to Micro, Small, and Medium-Sized Companies: Perception of Managers

Year: 2024

Type: article

Abstract: This research aimed to understand the perception of accounting firm managers regarding the main challenges in providing services to MSMEs in light of the Contingency Theory. Methodologically, a descriptive, quantitative, cross-sectional study was adopted through an electronic questionnaire for professionals working in accounting firms. The results indicate that accounting firms face operational challenges (extracting the necessary information from MSMEs to carry out their work) and the adequate application of legal and regulatory instruments (accounting, tax, labor changes, etc.). In addition, fiscal concerns are relevant in accounting firms due to the risks involving both the firms and the MSMEs. Opportunities are related to using technologies for greater efficiency and cost reduction and expanding the scope of accounting services to provide more significant support to management.

Source: Revista Administração em Diálogo - RAD

DOI: 10.23925/2178-0080.2024v26i3.63378

Authors: Anderson Moura da Silva, Sergio de Iudicibus, Heloisa Candia Hollnagel, Fernando de Almeida Santos

Institutions: Pontifícia Universidade Católica de São Paulo, Universidade Federal de São Paulo

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4408652076

FWCI:

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Related to: 10