Contabilidade consultiva em época de pandemia: uma análise acerca da relação entre contadores e micro e pequenas empresas do município de São Bento-PB, perante o cenário pandêmico acometido pela Covid-19

Abstract

This work aims to analyze and identify the relationship between accountants and managers of micro and small companies in the city of São Bento-PB, regarding the accounting information received through consultancy services during the period of the Covid-19 pandemic. To achieve this goal, the following scientific methods were used: descriptive research, through a collection of bibliographic and field data, and a qualitative approach. The results show that most managers know what consultative accounting is, or have heard of the term; the majority of respondents declared to receive accounting advice, mainly after the scenario developed by Covid-19, and evaluated the contribution of the consultancy as a positive way in their business. As for the challenges, it was observed that in some cases, there is a lack of communication between accountants and managers, generating insufficiency and deficiency in the information offered / received between the parties.