Avaliação da qualidade da prestação de serviços de contabilidade para micro e pequenas empresas do município do Rio de Janeiro

Abstract

In a market context that is increasingly competitive, concerns about the quality of services provided has become a priority to be pursued by companies, thus generating value and results for the activity performed. The quality is a decisive element in customer choice, representing an advantage over competitors. For the rendering of accounting services, the quality is not shown in a different way from the other services, so they must present the necessary quality, so that they can be evaluated favorably. This dissertation aims to evaluate the perceived quality in the provision of accounting services for micro and small enterprises within the municipality of Rio de Janeiro. The research methodology used was the exploratory type, with a qualitative approach, using in-depth interviews, with a script composed of open questions as a primordial instrument for data collection. The analysis of the interviews was based on the technique of content analysis. Twelve micro and small companies were selected to participate in this research. As a result of this study, it was noticed that micro and small companies choose to keep accounting services outsourced, contributing to the reduction of their costs, but the replacement of providers often occurs due to customer dissatisfaction, compromising the evaluation of service quality. The expectations of the clients were pointed out, so that services of a more strategic nature are offered, unlike what is usually offered. The experience of the accounting services provider in the area of activity of the client company has proved to be a factor of great importance for micro and small entrepreneurs, mainly due to the change in taxation of some areas. It should also be noted that the concern with marketing in the provision of accounting services requires greater investment and attention, since providers do not yet show due importance to the issue, considering the service provided only as an obligation to be fulfilled, not bothering to disclose its services and maintain excellence in its outlook. However, the survey pointed out that customers have the perception that they are treated with due importance by their providers, pondering the reliability dimension with great relevance. The flexibility in customer service was also a point reported, with some satisfied customers and others, not so satisfied, who pleaded for a greater flexibility in the service hours of the providers, as they often can not solve the problems during business hours. It was verified that the profile of "ideal accountant", prepared by the interviewees, has not yet materialized for the "client companies" in question, determining that providers need to gain some points and improve in certain aspects their service. Despite the many requests made by customers, it was identified that trust and security are the most successful points in the work done, so all clients have shown that they would recommend accounting services to others. Finally, it was concluded that the quality of accounting services provided to micro and small businesses still requires a great deal of updating and change, and should act in a more strategic way than conventional accounting, with primary attention to meeting expectations and needs of its customers