A percepção dos clientes em relação à proposta de valor dos escritórios de contabilidade.

The study aims to identify the client's perception in relation to the value proposition delivered from the accounting services provided by offices with different structures and characteristics. Therefore, qualitative and descriptive research was carried out, developed through interviews with clients and documents from accounting offices. The study focused on analyzing the services provided by traditional offices, digital offices and entirely online offices. The research presents the varieties of accounting offices that currently exist, relating them to the technological impact, the services provided, and the value propositions delivered. With a focus on the value proposition, the survey reveals the opinion and vision of the client as a key factor in structuring and differentiating accounting businesses. From the interviews, four interviewees of each typology of accounting office, the study presented positive results on the technological insertion in the accounting offices, showing that the traditional models are, every day, adapting with the "digital age". Digital and online offices, on the other hand, are effective in providing fast customer service, but their managerial analysis and monitoring of the company's needs are still limited. The study contributes to the literature, which has a scarcity of research that reflects the client's perception of the value proposition of accounting firms. As well as, it demonstrates the impact of technology in the processes of accounting activities and the exemplification of its growing development in the offices. [ABSTRACT FROM AUTHOR]