{"id":{"repo_id":"brazil-ufpb","oai_identifier":"oai:repositorio.ufpb.br:123456789/2047"},"canonical_url":"https://search.dev.ndltd.org/etd/brazil-ufpb/oai:repositorio.ufpb.br:123456789/2047","repository":{"repo_id":"brazil-ufpb","name":"Brazil UFPB","base_url":"https://repositorio.ufpb.br/oai/request"},"display":{"title":"Um estudo sobre as ferramentas gerenciais utilizadas pelos prestadores de serviços contábeis nas empresas de pequeno e médio porte da região metropolitana de João Pessoa","abstract":"Managerial Accounting has several tools that can provide administrative support to the entities in the decision- making process. Therefore, this study aimed to conduct a survey on the use of these tools by the companies providing financial services responsible for accounting for small and medium Enterprises located in the metropolitan area of João Pessoa. The method used in this study was descriptive and bibliographic. Resorted to a semi-structured questionnaire with closed and open questions, applied to managers of 31 accounting firms in a universe of 135 registered and active in the Paraiba Regional Accounting Council in 2013, in order to obtain the information necessary to conduct the study. After analyzing the data were examined, the characteristics of the respondents as well as their clients. Knowledge and application of management tools by the offices has been verified. The results indicate that accountants know most of the tools, but do not apply equally across its customers. This framework was partly justified when answered in the survey that the time of implantation is considered the most difficult for applicability. Among the management tools, the cash flow statement and strategic planning were the most cited on the knowledge and applicability, while the PROCEM’s certificate and the downsizing and were the least mentioned.","abstract_html":"Managerial Accounting has several tools that can provide administrative support to the entities in the decision- making process. Therefore, this study aimed to conduct a survey on the use of these tools by the companies providing financial services responsible for accounting for small and medium Enterprises located in the metropolitan area of João Pessoa. The method used in this study was descriptive and bibliographic. Resorted to a semi-structured questionnaire with closed and open questions, applied to managers of 31 accounting firms in a universe of 135 registered and active in the Paraiba Regional Accounting Council in 2013, in order to obtain the information necessary to conduct the study. After analyzing the data were examined, the characteristics of the respondents as well as their clients. Knowledge and application of management tools by the offices has been verified. The results indicate that accountants know most of the tools, but do not apply equally across its customers. This framework was partly justified when answered in the survey that the time of implantation is considered the most difficult for applicability. Among the management tools, the cash flow statement and strategic planning were the most cited on the knowledge and applicability, while the PROCEM’s certificate and the downsizing and were the least mentioned.","abstract_has_math":false,"creators":["Coutinho, Anderson de Queiroz Henriques"],"institution":"Universidade Federal da Paraíba","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2014,"date_issued":"2014-03-06","date_published":"2014-03-06","updated_at":"2026-07-24T01:18:27Z","subjects":["Contabilidade gerencial","Ferramentas gerenciais","Prestadora de serviços contábeis"],"languages":["por"],"rights":["Acesso aberto"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://repositorio.ufpb.br/jspui/handle/123456789/2047","outbound_label":"Repository record","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Coutinho, Anderson de Queiroz Henriques"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2017-09-11T20:25:32Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2014-03-26","2017-09-11T20:25:32Z"]},{"key":"dc:date.issued","label":"Date","values":["2014-03-06"]},{"key":"dc:publisher","label":"Institution","values":["Universidade Federal da Paraíba"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Ciências Sociais Aplicadas"]},{"key":"dc:type","label":"Dc Type","values":["TCC"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Contabilidade gerencial","Ferramentas gerenciais","Prestadora de serviços contábeis"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["por"]},{"key":"dc:rights","label":"Dc Rights","values":["Acesso aberto"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://repositorio.ufpb.br/jspui/handle/123456789/2047"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["Managerial Accounting has several tools that can provide administrative support to the entities in the decision- making process. Therefore, this study aimed to conduct a survey on the use of these tools by the companies providing financial services responsible for accounting for small and medium Enterprises located in the metropolitan area of João Pessoa. The method used in this study was descriptive and bibliographic. Resorted to a semi-structured questionnaire with closed and open questions, applied to managers of 31 accounting firms in a universe of 135 registered and active in the Paraiba Regional Accounting Council in 2013, in order to obtain the information necessary to conduct the study. After analyzing the data were examined, the characteristics of the respondents as well as their clients. Knowledge and application of management tools by the offices has been verified. The results indicate that accountants know most of the tools, but do not apply equally across its customers. This framework was partly justified when answered in the survey that the time of implantation is considered the most difficult for applicability. Among the management tools, the cash flow statement and strategic planning were the most cited on the knowledge and applicability, while the PROCEM’s certificate and the downsizing and were the least mentioned."]},{"key":"dc:title","label":"Title","values":["Um estudo sobre as ferramentas gerenciais utilizadas pelos prestadores de serviços contábeis nas empresas de pequeno e médio porte da região metropolitana de João Pessoa"]}]}],"canonical_facts":{"dc:creator":["Coutinho, Anderson de Queiroz Henriques"],"dc:date.accessioned":["2017-09-11T20:25:32Z"],"dc:date.available":["2014-03-26","2017-09-11T20:25:32Z"],"dc:date.issued":["2014-03-06"],"dc:description.abstract":["Managerial Accounting has several tools that can provide administrative support to the entities in the decision- making process. Therefore, this study aimed to conduct a survey on the use of these tools by the companies providing financial services responsible for accounting for small and medium Enterprises located in the metropolitan area of João Pessoa. The method used in this study was descriptive and bibliographic. Resorted to a semi-structured questionnaire with closed and open questions, applied to managers of 31 accounting firms in a universe of 135 registered and active in the Paraiba Regional Accounting Council in 2013, in order to obtain the information necessary to conduct the study. After analyzing the data were examined, the characteristics of the respondents as well as their clients. Knowledge and application of management tools by the offices has been verified. The results indicate that accountants know most of the tools, but do not apply equally across its customers. This framework was partly justified when answered in the survey that the time of implantation is considered the most difficult for applicability. Among the management tools, the cash flow statement and strategic planning were the most cited on the knowledge and applicability, while the PROCEM’s certificate and the downsizing and were the least mentioned."],"dc:identifier.uri":["https://repositorio.ufpb.br/jspui/handle/123456789/2047"],"dc:language":["por"],"dc:publisher":["Universidade Federal da Paraíba"],"dc:publisher.department":["Ciências Sociais Aplicadas"],"dc:rights":["Acesso aberto"],"dc:subject":["Contabilidade gerencial","Ferramentas gerenciais","Prestadora de serviços contábeis"],"dc:title":["Um estudo sobre as ferramentas gerenciais utilizadas pelos prestadores de serviços contábeis nas empresas de pequeno e médio porte da região metropolitana de João Pessoa"],"dc:type":["TCC"]},"updated_at":"2026-07-24T01:18:27Z"}