O impacto da crise da Covid-19 na atividade contábil: um estudo de caso em um departamento pessoal de um escritório de contabilidade em São Luís – MA

Abstract

The main objective of this work is to analyze the impacts that occurred during COVID- 19 in the exercise of activities in the personnel department, so that managers could

help employees to carry out their work in an assertive and healthy way. In order for this objective to be achieved, the research had as a central problem what is the impact of COVID-19 on the development of the accounting service in the Personnel Department of an accounting office in São Luís - MA? For this understanding, in order to point out the direct impacts within the personnel department in an accounting office due to the constant changes resulting from the pandemic and its respective measures in order to subsidize factors that aimed to minimize their impacts, it was necessary carry out the bibliographic survey on news sites, books, and articles to compose the theoretical part and obtain a basis in the understanding of accounting and its evolution based on the best progress of activities until the understanding of what would be Covid-19 and its respective effects for the population and its direct impact on the development of work activities in the accounting office linked to its functions within the personnel department and in addition, research that was directly related to the facts pointed out between the pandemic and the accounting activity with the purpose of make a parallel in the respective impacts caused in the professional activity. In the methodological procedures, the research had a case study, direct to the office's personnel department, in order to discuss a qualitative approach as a way of highlighting the facts that occurred and in a descriptive way with the intention of describing the reality lived in the period pandemic. Such analyzes showed that the work had results that addressed, in the view of the company manager and the personnel department, which impacts, whether positive or negative, in the process, and how they were mitigated to provide for the best decision-making in the company and for their respective customers on the basis of the interim measures.