The accounting professional perception about the NBC TG 1000 application

accountancy for small and medium-size

Abstract

The accounting procedures resulting from the implementation of NBC TG 1000 provided a series of adjustments to be implemented by small and medium-sized companies. Therefore, the present study aims to identify the perception of the accountants of the accounting offices regarding the application of the standard NBC TG 1000. Regarding the approach, the work is characterized as qualitative with the use of quantitative resources. In order to achieve the proposed objectives, we used descriptive research. The research sample is of an intentional nature and the data are from primary sources, based on a structured questionnaire applied to 18 counters / offices. The results obtained were consistent with the current situation of convergence of SMEs. It is also worth noting that accounting professionals are seeking training to be able to apply the standard, in an integral or even partial way, by giving their clients relevant and reliable information so that they can make decisions within entities. It should be noted that the accounting professional's perception regarding the convergence process is positive, since they consider that it will improve accounting information, even if it requires more time or increases the costs for the accounting organization due to the adequacy of the standard.

Keywords: NBC TG 1000. Small and medium-sized companies. Perception of accountants.