A CONTABILIDADE CONSULTIVA É UMA REALIDADE? UM ESTUDO NAS MICRO E PEQUENAS EMPRESAS
Bibliographic record
Abstract
Consultative accounting for Micro and Small Businesses contributes to the survival and economic development in the market in which it operates, also enabling the development of market strategies to ensure its business longevity. This study aimed to demonstrate the importance of applying consultative accounting under the perception of entrepreneurs in Camocim-CE. To achieve this goal, a survey was carried out in the city of Camocim, with a sample composed of 10 entrepreneurs. As for the methodology, it is classified, as for the purposes, as descriptive; as to the means, such as bibliographic and field; and how to approach the problem, both qualitative and quantitative. Using the questionnaire as a data collection instrument. The results show that most entrepreneurs know what consultative accounting is, but accounting information has legal and fiscal characteristics and that, according to some respondents, it is not used for decision-making. Consultative Accounting is an application of Accounting to services in which the accountant works in a way closer to business people, with a focus on customer relationships and success, using the Science of Accounting to diagnose and take care of the health of companies. those to wealth and prosperity. Despite having a basic nature, the study in question is relevant to the professional and social context, since consultative accounting is a trend in the current scenario and represents a great advance in the business world, as it adds value to the craft and becomes a an activity even more essential for the fiscal, operational and financial regularity of any undertaking.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.020 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.003 | 0.003 |
| Science and technology studies | 0.005 | 0.006 |
| Scholarly communication | 0.008 | 0.004 |
| Open science | 0.001 | 0.005 |
| Research integrity | 0.002 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".