Impactos social e econômico da pandemia num escritório de contabilidade em Natal/RN: um estudo de caso

Abstract

Since the beginning of the pandemic, companies had to face the most diverse challenges to continue their activities, many of them had to reduce the number of employees and even change the work regime to adapt to the new reality brought by the pandemic. Management accounting also played and still has a fundamental role for companies to be able to go through the crisis they have been facing, as it is through the management tools that you can have control of everything, to always keep within the planning, and it also gives the company the possibility to plan for future activities, since the management tools exist precisely so that companies can keep their accounting organized. This research aimed to identify the main social, political and economic impacts caused by the COVID-19 pandemic, more specifically in an accounting office in the region of Natal/RN. The present work is a case study classified as descriptive regarding the object, with a quantitative and qualitative approach. Data collection took place through documents provided by the company and a semi-structured interview. Data referring to the years 2019 and 2020 were analyzed. The main results were the changes in the work environment, which went from in-person to the Home Office, as well as it was also demonstrated that there was an increase in both its staff, as well as an increase in the customer base, even after the pandemic starts. As a financial impact, the accounting firm did not feel the side effects of the crisis as much as the benefits granted by the government allowed it to continue providing its services to clients without having to have a negative loss in the staff, and as they stayed working for a time in the home office, the office also had this time of savings with the transport of its employees and electricity from the building where the activities are carried out.