O uso de instrumentos ou ferramentas de marketing pelos escritórios de contabilidade no aproveitamento de oportunidades de negócios resultantes da implementação da normas internacionais de relato financeiro NIRF

Abstract

The present work intends to evaluate the use of the marketing instruments in the offices of accounting considering the business opportunity resulting from the implementation of the international financial reporting standards. The main motivation for the development of this theme is to awaken the managers and accounting professionals in the need for the optimal combination of accounting instruments marketing in order to reach, satisfy the needs of consumers or customers and to provide necessary support to the process of implementing international reporting standards thus contributing to the production of financial information that is readable at global. In order to satisfy the established objectives, the work was based on a research bibliography for understanding the marketing instruments applicable in the services, having identified four traditional marketing elements and adding three instruments. The three instruments are justified by the specificity of marketing in the services sector and are: people, processes, and physical evidence. An exploratory study was also carried out in 15 service delivery offices accounting services located in Maputo through an interview that consisted of six open-ended questions, seeking to highlight the way in which offices use marketing instruments for reaching its customers and the practical application of marketing instruments considering the process of implementing the standards international financial reporting in Mozambique. Based on the understanding gathered about the applicability of the marketing instruments in the accounting service delivery offices, the analysis that is obtained is that the application of marketing tools in the offices is reasonable as the The practice of marketing in the service sector, specifically in the accounting sector, is new. and that has been gaining more space and acceptance in the Mozambican market according to affirmation of the interviewees in the offices. viiiDespite being on the right track in the application of marketing tools by accounting offices it is important to apply the marketing instruments of formal form (marketing plan written in a simple way) to enable evaluations and the correction of possible errors that may occur, the training of people for the process of implementing international financial reporting standards and ultimately it is important that the offices present to the market a utility, value, communication and continuous availability.