THE ACCOUNTING INTEGRATION PROCESS AS A PROFESSIONAL QUALIFICATION INSTRUMENT IN THE MANAGEMENT OF FISCAL NEUTRALITY: A PROPOSITIVE CASE STUDY

Abstract

In the provision of accounting services, there is a list of actions that define the standard exercise of an accounting organization. Considering the importance of professional qualification and its qualitative attributes, the exercise of social skills, through collaboration between departments, the practice of effective communication and empathy and engagement. Fiscal neutrality has become the basis of this institutional sustainability for the agents inserted in this relationship. The objectives of this propositional case study is to present through the results achieved the list of propositions of solutions and actions that were implemented in the company inserted in the study that is characterized as the provision of accounting and controllership services, located in the agreste region of the state of Pernambuco. In view of this, a strategic map was prepared from the four perspectives of the Balanced Scorecard: financial, customer, internal processes, and learning and growth.   Objectives and indicators and weightings were assigned to each perspective, in order to link the due relevance of the current scenario to the overall result. In view of the result presented in the perspectives, it is perceived that the company included in this study is in the state of "Attention," with 65.49% of the objectives achieved, Finally, replicating this scenario for the internal environment of the company included in this study, it can be concluded that efforts formalized in the corrective actions as proposals for solutions translate this transition process through the management of the accounting integration process as an instrument of professional qualification in the stabilization of the levels of fiscal neutrality.

DOI: https://doi.org/10.56238/sevened2025.011-047