Federal Government Actions during the Covid-19 Pandemic and their Impact on Financial and Business Management in an Accounting Organization

Abstract

Objective: this research aims to identify the perception of an accounting entrepreneur about the effects of federal government measures, resulting from the covid-19 pandemic, and their reflections on the organization's business and financial management.

Method and approach: For this research, the literature was reviewed dealing with the profile of the accounting professional of an accounting organization, in addition to the Provisional Measures issued by the government due to Covid 19. The research is descriptive and qualitative, carried out with the collection of data with the application of a semi-structured interview and analyzed through content analysis.

Main results: The results show that, from the entrepreneur's perception, there was no decrease in the employees' working hours, on the contrary, there was the hiring of new employees and payment of overtime, due to the increase in the workload. In addition, the study identified that a government measure that benefited the organization was the availability of the credit line to invest in the acquisition of quality equipment and software to contribute to the provision of services via home office.

Contributions: the research contributes to advancing the discussion of the subject by bringing evidence about the changes, adaptations, and digital transformations with the application of federal government measures in the organization, to face the Covid-19 pandemic.

Relevance: to show how the accounting organization participating in the research faced routine changes and difficulties, especially in the first months of the pandemic, in addition to a greater demand for assistance in decision-making by its clients, in this new economic scenario.