Fatores determinantes na terceirização dos serviços contábeis, vantagens e desvantagens

Abstract

Outsourcing in general, it has been studied for some time, but studies on this topic in the accounting area are lower, especially about the factors that lead managers to opt for outsourcing of accounting services. In this context, the study aimed to verify which factors are considered by entrepreneurs to decide to outsource accounting services, and the advantages and disadvantages of this decision. To check the relevant factors at the time of decision-making, a questionnaire was applied, with closed questions, for 92 trading companies of Santa Maria. The study was developed by the deductive method. This kind of applied research and qualitative and quantitative approach is also exploratory and descriptive. To collect information used is a literature survey and research. Data analysis used the SPSS software and with it the Chi-square test for establishing the association variables. Finally, it was proved that the main factor considered to be opting for outsourcing of accounting services is the supply of "update" of accounting systems. Regarding the advantages, it was found that the most frequently cited deals with the specialized accounting services, while the disadvantages, the most remembered by the respondents was exclusive to the company. Also it was possible to see that there was a significant association between some of the variables studied.