The role of accountant in processes of judicial recovery and bankruptcy according to judges and judicial administrators

Abstract

This study aimed to describe the perception of judges and judicial administrators about the performance of accountants in judicial actions involving bankruptcy and judicial recovery, exploring the role of the accountant in judicial reorganization and bankruptcy proceedings, not only as an accounting expert, but especially as a judicial administrator. The research was characterized as a survey with the use of questionnaires, and the sample had 8 (eight) interviewed, being answered by 5 (five) judges and 3 (three) judicial administrators, being characterized as a convenience sample, obtained by accessibility criteria. The results of the survey with magistrates and judicial administrators reveal that in their understanding, accountants can perform with quality judicial administrator, especially as this activity requires the presentation of reports based on accounting data. The magistrates also emphasized that the accountant is qualified to report on the causes and circumstances of bankruptcies, identifying the civil and criminal liability of those involved. Although there is a sign in the sense that the accountants need to improve the specific legal knowledge in judicial recovery and bankruptcy processes.