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Abstract(s)
A contabilidade desponta como uma forma de se obter e fornecer informações confiáveis
sobre a empresa ou o profissional. A exigência de divulgações, atualmente é apenas para
empresas de capital aberto, entidades com ações de títulos de dividas negociados
publicamente ou que se encontre em processo de emitir papeis. O objetivo central do trabalho
a ser realizado é debater sobre a importância da divulgação de relatórios contábeis por parte
de empresas de capital fechado de Goiânia – Go, sob a ótica dos contadores certificados, pois
acredita-se que divulgação dos relatórios contábeis por parte das pequenas e médias empresas
de capital fechado pode vir a ser uma ferramenta para transparência e responsabilidade social
das empresas. Quanto à metodologia, este estudo está apoiado na abordagem qualitativa,
mesmo havendo alguns aspectos de natureza quantitativa. As informações serão colhidas, por
meio de um questionário com questões fechadas disponibilizadas na plataforma Google
Forms, encaminhados por email, aos contabilistas da cidade de Goiânia – Goiás e região
metropolitana, que estejam devidamente registrados no órgão competente da categoria, para
responderem questionamentos acerca da importância e do uso das informações contábeis para
a tomada de decisões. A conclusão a que se chegou a partir dos resultados obtidos junto aos
contadores de pequenas e médias empresas de capital fechado de Goiânia – GO foi no sentido
de que, para estes profissionais, a importância da divulgação de relatórios contábeis é
reconhecida, posto que contemplada como forma de se favorecer a transparência do negócio,
tão importante em tempos de governança corporativa e compliance. Sugere-se, porém,
realização de novas pesquisas com esse mesmo objeto de estudo, dada a limitação do presente,
tendo em vista o seu recorte (somente 65 contadores certificados participaram da pesquisa).
Accounting emerges as a way to obtain and provide reliable information about the company or professional. The disclosure requirement is currently only for publicly traded companies, publicly traded or in the process of issuing securities. The main objective of the work to be done is to debate the importance of disclosure of accounting reports by privately held companies in Goiânia - Go, from the perspective of certified accountants, as it is believed that disclosure of accounting reports by small companies and privately held midsize companies can prove to be a tool for corporate transparency and corporate social responsibility. Regarding the methodology, this study is supported by the qualitative approach, even though there are some aspects of a quantitative nature. The information will be collected through a questionnaire with closed questions available on the Google Forms platform, sent by email, to accountants in the city of Goiânia - Goiás and metropolitan region, who are duly registered with the competent body of the category, to answer questions about the importance and use of accounting information for decision making. The conclusion drawn from the results obtained from the accountants of small and medium-sized companies in Goiânia - GO was that, for these professionals, the importance of the disclosure of accounting reports is recognized, since it is considered as business transparency, so important in times of corporate governance and compliance. However, further research with this same object of study is suggested, given the limitation of the present, in view of its cut (only 65 certified accountants participated in the research).
Accounting emerges as a way to obtain and provide reliable information about the company or professional. The disclosure requirement is currently only for publicly traded companies, publicly traded or in the process of issuing securities. The main objective of the work to be done is to debate the importance of disclosure of accounting reports by privately held companies in Goiânia - Go, from the perspective of certified accountants, as it is believed that disclosure of accounting reports by small companies and privately held midsize companies can prove to be a tool for corporate transparency and corporate social responsibility. Regarding the methodology, this study is supported by the qualitative approach, even though there are some aspects of a quantitative nature. The information will be collected through a questionnaire with closed questions available on the Google Forms platform, sent by email, to accountants in the city of Goiânia - Goiás and metropolitan region, who are duly registered with the competent body of the category, to answer questions about the importance and use of accounting information for decision making. The conclusion drawn from the results obtained from the accountants of small and medium-sized companies in Goiânia - GO was that, for these professionals, the importance of the disclosure of accounting reports is recognized, since it is considered as business transparency, so important in times of corporate governance and compliance. However, further research with this same object of study is suggested, given the limitation of the present, in view of its cut (only 65 certified accountants participated in the research).
Description
Keywords
Contabilidae Divulgação de Relatórios Contábeis Capital fechado Accounting Disclosure of accounting reports Closed capital