Contador terceirizado x contador celetista: um estudo sobre a contribuição das modalidades de prestação de serviços contábeis para a diminuição das autuações trabalhistas de empresas teresinenses

Abstract

This paper aims to investigate how the main modalities of accounting services can contribute to the minimization of labor assessments in the companies of Teresina. To do so, from a bibliographical and descriptive approach, a field survey was carried out, with the application of questionnaires in person to a sample of 45 companies. Among the main results, it was verified that the majority of the labor assessments occurred in the companies related to the commerce sector. In addition, most of these companies (82,2%) outsource accounting services, and companies that opted for this type of service presented a much higher level of labor assessment (72%) than Accountant in the company. Thus, it is concluded that the accounting routines are carried out by the professionals in the area, the frequency with which the accountant guides the entrepreneurs, the emphasis on the concern with the management of the company and the awareness of the employers are important factors that can contribute to reduce labor assessments. For future research, we suggest a comparison between groups of companies belonging to other segments of the market.