Representação Social dos Contadores e Intenção de Relacionamento: um estudo entre gestores de micro e pequenas empresas e contadores

Abstract

One of the main roles of Accounting is to contribute to the stability of the functioning of socioeconomic life (Branco, 2006). This contribution comes from the interaction of the accountants with their stakeholders. This interaction involves the transfer of information generated by accounting and the perception that managers have of accountants. This research aims to identify the intention of the relationship between managers of micro and small companies in relation to accounting professionals and the influence of the stereotypes related to the accounting profession in this relationship. For this purpose, a qualitative and quantitative research was done, with the participation of 218 MSBs managers from the municipality of Marechal Cândido Rondon, Paraná. Data collection was done through the delivery of structured questionnaires via e-mail and print, during the months of July and October 2018. In order to attest the hypothesis, modelling of structural equations by SmartPLS were applied. The results show that managers are seeing accountants as professionals who perform mainly stereotyped activities, or either as the professional who only prepares taxes and prepares payroll. It was verified the absence of the accounting professional being seen as someone who assists managers with information necessary for the management of their business. Regarding the intention or not of creating a relationship between investigated managers and accountants, based on the dimensions of involvement, expectation, indulgence / kindness, feedback and fear of loss of relationship, it was contacted that there is no intention on the part of managers to construct a lasting relationship and retaining the services of its accountants. Based on the characteristics identified in the literature, linked to the accounting profession, which formed the dimensions of functional, personal and business-related competencies, greater agreement was identified by managers with personal characteristics. As for the theoretical model formed to identify the relationship intention and influence of the stereotypes linked to the accounting profession, a positive influence of the dimensions of functional competencies, personal competences and business-related competencies was identified. As a theoretical contribution of the study, this research contributed not only as a way of evidencing the reality of the perceptions of managers of MSBs, but also reinforces the need for improvements or disclosure of the activities that accountants have been developing towards their clients. It is suggested that future studies be carried out with other groups of managers, such as those of large companies, that the idea of using more information generated by accountants when compared to small companies is constantly accepted.