Os serviços contábeis e a agricultura de pequeno e médio porte : um estudo exploratório a respeito da percepção de pequenos e médios agricultores sobre serviços prestados por profissionais de contabilidade no Vale do Ribeira - SP

Abstract

In conformity with society, accountants are able to work in the three sectors of economy, no matter the field. They may work in industries, for service renders or with agribusiness, the subject of this research. Marion (2003) states that when Accounting is studied as a whole, it is known as General Accounting or Financial Accounting. Nevertheless, when applied to a specific activity sector, it is usually classified according to its activity. In that case, for this research, the focus is to be based on the Agribusiness Accounting. Nowadays, the agriculture is responsible for 1/3 of all goods produced in Brazil. Moreover, if compared with other countries, it has some advantages. As it has plenty of good soil, it can spread throughout the global market. Yet, the accountant´s perfomance may not be in accordance with the significance of such a field. Provided that, the aim of this piece of research was to investigate a group of accountants and agriculture professionals while in the Vale do Ribeira, so as to understand the real perception of the Small and Medium producers in relation to the services provided by the accountants. In the end, there has been extracted some perceptions on the interview, which were the basis for the development of the questions. Such questions may be used in future analysis.