ANÁLISE COMPARATIVA DO TRABALHO HOME OFFICE E PRESENCIAL NO RAMO CONTÁBIL: O caso da AM Contabilidade em Naviraí-MS.

Abstract

In recent years, remote work, or home office, has gained prominence in the accounting sector, especially in tax-related activities, driven by the COVID-19 pandemic. This modality has offered opportunities to overcome the shortage of qualified labor in small cities, while also presenting challenges related to productivity management and the assurance of quality in tax deliverables. This study aimed to compare the impacts of the home office and on-site work models regarding variations in the occurrence of fines, errors, rework, and the time required to resolve nonconformities. A quantitative approach was adopted, with data collected through document analysis, the company’s internal database, and interviews. The data were examined using descriptive statistics and comparative analysis between the on-site and remote work models. The findings indicate that the home office has strong potential for delivering high-quality results; however, its effective implementation requires adjustments in activity planning. The study highlights the need for more efficient technological mechanisms to support routine standardization, monitoring, and evaluation of deliverables, as well as the establishment of clearer communication channels and control processes.