| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| Dissertação de Mestrado | 794.59 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O presente trabalho aborda o tema do controlo interno nas empresas e a importância
que a contabilidade através dos procedimentos contabilísticos poderá ter nesta temática,
dando especial relevo às micro e pequenas empresas que representam uma parte muito
significativa da economia portuguesa.
No início efetuamos uma apresentação daquilo que já se encontra divulgado acerca dos
temas, assim como um enquadramento teórico dos conceitos inerentes à abordagem do
tema, são definidos também os objetivos a atingir e aquilo que se pretende atingir no futuro
com este estudo.
Será apresentada a relação entre o controlo interno e os procedimentos contabilísticos e a
importância de ambos na gestão das micro e pequenas empresas em virtude das
dificuldades que estas apresentam inerentes à sua dimensão e recursos limitados.
No final com a realização de um inquérito, dirigido aos técnicos oficiais de contas
pretendemos averiguar através destes se os procedimentos contabilísticos podem contribuir
para melhorar o controlo interno nas micro e pequenas empresas e procuramos também
apurar o nível de conhecimento e sensibilidade dos empresários portugueses para o
controlo interno e a importância dos procedimentos contabilísticos neste contexto.
Através das respostas obtidas foi possível concluir que existem deficiências de controlo
interno nas micro e pequenas empresas e que a contabilidade, através dos procedimentos
contabilísticos, poderá contribuir para uma melhoria nos sistemas de controlo interno das
empresas. Conclui-se também que os gestores destas empresas não atribuem grande importância à contabilidade e ao controlo interno.
The present work is about the internal control in companies and the importance that accounting and accounting procedures may have on this subject, with particular emphasis on micro and small businesses that represents a very significant part of the Portuguese economy. At the beginning is given a presentation of what is already disclosed on the themes, as well as a theoretical framework of the concepts inherent in the approach to this topic, it also defines the objectives to be achieved and what it hopes that can be achieve in the future with this study. It will be presented the relation between internal control and accounting procedures as the importance of both issues in micro and small companies because of their inherent difficulties related to his dimension and limited resources. At the end an inquiry directed to Official Technical Account seeks to ascertain if the accounting procedures may help to improve the internal control on the micro and small companies. On the other hand we want to investigate the level of knowledge and sensitivity of Portuguese entrepreneurs to the importance of internal control and accounting procedures in this context. Through the answers to the inquire we concluded that there are internal control deficiencies on micro and small companies and that accounting procedures can help on a better internal control systems on those companies. We also concluded that the entrepreneurs of those companies don’t give very importance to the accounting and internal control themes.
The present work is about the internal control in companies and the importance that accounting and accounting procedures may have on this subject, with particular emphasis on micro and small businesses that represents a very significant part of the Portuguese economy. At the beginning is given a presentation of what is already disclosed on the themes, as well as a theoretical framework of the concepts inherent in the approach to this topic, it also defines the objectives to be achieved and what it hopes that can be achieve in the future with this study. It will be presented the relation between internal control and accounting procedures as the importance of both issues in micro and small companies because of their inherent difficulties related to his dimension and limited resources. At the end an inquiry directed to Official Technical Account seeks to ascertain if the accounting procedures may help to improve the internal control on the micro and small companies. On the other hand we want to investigate the level of knowledge and sensitivity of Portuguese entrepreneurs to the importance of internal control and accounting procedures in this context. Through the answers to the inquire we concluded that there are internal control deficiencies on micro and small companies and that accounting procedures can help on a better internal control systems on those companies. We also concluded that the entrepreneurs of those companies don’t give very importance to the accounting and internal control themes.
Description
Dissertação de Mestrado
apresentado ao Instituto de Contabilidade e Administração do Porto para a
obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do
Doutor Carlos Quelhas Martins
Keywords
Procedimentos contabilísticos Organização contabilística Sistemas de controlo e organização Eficiência administrativa Controlo interno Accounting procedures Accounting organization Internal control systems and organization Administrative efficiency Internal control