Práticas de compliance em escritórios contábeis

Abstract

The present study analyzed compliance practices within accounting offices. Methodologically, we sought to quantitatively and descriptively highlight factors influencing the adherence to compliance practices within the internal working environment of accounting professionals through the application of questionnaires. For information collection, professionals were identified and selected on the LinkedIn online platform, and then the questionnaire was administered to 54 accounting professionals, either owners or employees of accounting offices. The results indicate that the concept of compliance is still relatively new among professionals already active in the accounting market. However, simultaneously, they recognize the importance of implementing practices that ensure security and compliance with norms and regulations, along with the implications if such premises are not met. Additionally, they demonstrate significant concern for ethical conduct at work and a commitment to personal improvement. As a contribution of this research, there is a call for future studies and a deeper discussion of compliance from the perspective of professional stakeholders, aiming to disseminate the concept among companies of various sizes and sectors. Considering the still underexplored nature of the compliance idea in the academic and business environments of Brazil, it is necessary for new research to be conducted to monitor the development, adoption, and dissemination of the compliance concept.