USE OF ACCOUNTING INFORMATION IN COOPERATIVES: ACCOUNTANTS ARE NEEDED?

This study examines, within the environment of cooperatives, how the services are being provided by accountants and financial managers' view about the importance and quality of those. Exploratory research was conducted through the application of a questionnaire addressed to recipients of financial information on cooperatives in the state of Alagoas and duly registered in the same union. Were identified by the registration of the union (CBO, 2009), 97 cooperatives in Alagoas, but for various reasons only 58 were reached, of which only 16 completed the questionnaire. The application of it was done in person or through contact via email. The results show that the main aspects considered for hiring the counter are their experience and knowledge of tax law and that the services being provided are the making of payroll and issuance of guidelines for tax collection. It was also founded that the perception of managers on the use and demand for accounting services has been gradually progressing to a managerial vision, but the perception still prevails as an agent of the counter clerk and observant of civil and tax law requirements, which results in a vision that accounting services are more expensive than useful.