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Previous issue date: 2009-04-01 / The fundamental set of problems reviewed in this research resides in the fact that the accommodation sector demonstrates a lack about the management information to make available decisions by their managers. The research importance is to enhance since it's not possible to know at what point the accountants are acting attending to this demand, and how they have presented the necessary information to the hotel managers. Thus, the main purpose of this study is to identify the types of services required from the accounting offices by the hotels and bread-and-breakfast (B & B's) in Campos do Jord??o; another aim of the research is to identify the needs in term of information required by the hotels and B&B's managers related to the accountancy, that could be attended by the offices which supply services to them. Having how predominant methodological element the application of a questionnaire, the research performed is of an empirical theoretical nature and it was used a quantitative approach on an exploratory type. The interest population of the present study covers the hotels and B & B's located at the city of Campos do Jord??o, S??o Paulo state. The sampling wasn't probabilistic and to convenience based. Related to the results of the research, it was revealed that the services required by the managers are the ones related to fiscal nature information. It was identified that there is "space" to develop accounting services in the city object of study and if the accountants assume a posture of pro-activity there could be an adequacy of the accountant services on what the most recent literature indicates how the accountant future, what is, the consultant role. / A problem??tica desta pesquisa reside no fato de que o setor de hospedagem carece de informa????es gerenciais para tomada de decis??es por parte de seus gestores. A import??ncia da pesquisa ?? real??ada visto que n??o se sabe at?? que ponto os contadores est??o atuando em atendimento a esta demanda, e como t??m apresentado as informa????es necess??rias para os gestores hoteleiros. Desta forma, o objetivo principal deste estudo ?? identificar os tipos de servi??os requeridos dos escrit??rios de contabilidade pelos hot??is e pousadas de Campos do Jord??o; a pesquisa tamb??m tem o prop??sito de identificar as necessidades informativas que esses gestores de hot??is e pousadas t??m, relativamente ?? contabilidade, as quais poderiam ser atendidas pelos escrit??rios que lhes prestam servi??os. Tendo como elementos metodol??gicos predominantes a aplica????o de um question??rio, a pesquisa realizada ?? de natureza emp??rico-te??rica e utilizou-se uma abordagem quantitativa do tipo explorat??ria. A popula????o de interesse para o presente estudo compreende os hot??is e pousadas localizados na cidade de Campos do Jord??o, no estado de S??o Paulo. A amostragem foi n??o probabil??stica e por conveni??ncia. No que diz respeito aos resultados da pesquisa, ficou revelado que os servi??os requeridos pelos gestores s??o aqueles relacionados ?? informa????o de natureza fiscal. Foi identificado que h?? "espa??o" para o desenvolvimento de servi??os cont??beis na cidade estudada e que se houver uma postura de pr??-atividade dos contadores haveria a adequa????o dos servi??os cont??beis ao que a literatura mais recente indica como o futuro do contador, qual seja, o papel de consultor
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/415 |
| Date | 01 April 2009 |
| Creators | Silva, Maria Rosangela da |
| Contributors | Megliorini, Evandir, Coronado, Osmar, Peleias, Ivam Ricardo |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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