Incomplete or imperfect information:

A study on accounting information at Capanema-Pará accounting offices

Abstract

This article aims to identify the importance of classification of incomplete and imperfect accounting information for accounting offices. For this, the study started with the following guiding question: What importance of accounting information, incomplete and imperfect, present in the accounting statements, has been taking place in the accounting offices of the city of Capanema / PA? Given the study landscape, a qualitative and quantitative approach was used, as a way of measuring the production of accounting information in the offices studied and its reflection when it is done incompletely or imperfectly. Among the study results, it was observed that the offices are following the growth of these companies, providing management services that provide data relevant to companies, however, these, culturally, still maintain a relationship of companies with the offices as controllers of fiscal obligations. Faced with the cultural factor, many companies are failing to file their financial statements, believing it to be a market strategy and not exposing their information, except when they are forced to file to participate in bidding. The study becomes relevant by using an approach to the quality of the accounting statements published and filed in the Commercial Registry (public archive) of micro and small companies by accounting professionals, having a considerable number of companies evaluated and have not yet been used in study.

Keywords: Accounting Information; incomplete; imperfect