Adoção do CPC PME e conhecimento do padrão IFRS for SME: percepção dos agentes

Abstract

This study investigated the perception of accountants, entrepreneurs and managers regarding factors that boosted know and agree with the IFRS for SME and the decision to adopt or not this accounting standard for small and medium Brazilian companies regarding the adoption of the standard CPC PME. The accounting literature has been devoted to dealing with various aspects of international accounting standards for adoption (IFRS) for guiding specific accounting practices for private companies, renowned as Small and Medium Enterprises (SMEs). Given the variety of perceptions about the requirement, legality, benefits and costs of implementing this new accounting standards and considering the decision by the manager and the accountant to adopt or not such rules, the survey differs from the positive approach, with heart the use of accounting information, attempting to factors associated with the decision on the adoption of IFRS for SME.The data that allowed this study were collected through questionnaires intended for accountants and entrepreneurs of small and medium enterprises, totaling 142 and 102 respondents respectively. Responses were analyzed by cluster analysis; relation with crosstab and multivariate nonparametric called CHI-SQUARED AUTOMATIC INTERACTION DETECTION (CHAID). The findings allowed to relate the influencers or impeding factors in the decision to know and adopt the CPC PME. Regarding the perception of accountants, it has been identified as characteristics associated with agreement and the adoption of the provisions of the CPC PME, vocational training and the environment for SMEs in th National Simple. Even the perception of accountants, the factors that influence positively or negatively the agreement with CPC PME were strengthening for credit and / or reduction of financial costs; gaining competitive advantage; the requirement for the owner / manager; low capacity for lack of training and the increase in expenses with accounting services; for the adoption of the standard, the instigators or impeding factors were contributing to the company's business expansion; the requirement for the owner / manager; gaining competitive advantage; strengthening for credit and / or reduction of financial costs and the priority to meet the taxman. In the perception of entrepreneurs, responsible for the firm and their education; the amount of the company's subsidiaries; the sector and the market segment; the company's revenues; the allocation of accounting information; the framework for SMEs in the National Simple and implementation of accounting is presented as variables associated with knowledge about the CPC PME. Concerning the adoption of all the aforementioned features, only the number of branches of the company showed no significant relationship. As for the factors that influence the knowledge of the CPC PME, in the perception of entrepreneurs, it was found only impediments, including the lack of interest by the company; the priority to meet the tax authorities; and the lack of interest from the counter and the analysis of factors regarding the adoption, the lack of interest by the company and the expansion of business emerge as determinants of adoption or not of this standard. It is noteworthy that the priority to meet the tax authorities; the expansion of the business and professional / academic education are the factors and characteristics that predominate in relation to knowledge / agreement and adoption. These results corroborate studies Menezes et al (2014), Masera and Orth (2012), Pinto, Costa and Santos (2015), Mandilas, Nikolaisdis and Valsamidis (2010), Antunes, Grecco and Formigoni (2012) and Santos (2011). Moreover, it emphasizes the low agreement / knowledge and low adoption of CPC PME by agents (accountants and entrepreneurs), allowing confirm the hypothesis that such features and pointed factors contribute to the low acceptance and adoption of CPC PME. It is noteworthy that the adoption walks in the same direction as the knowledge / consent of the IFRS for SME, in the perception of both agents.