DOI: 10.53660/CLM-1157-23D40 CONCILIUM, VOL. 23, Nº 6, ISSN: 0010-5236 The perception of expert accountants in the state of Mato Grosso in relation to the level of valuation of expert work A percepção dos peritos contadores do estado de Mato Grosso em relação ao nível de valorização do trabalho pericial Received: 2023-03-12 | Accepted: 2023-04-20 | Published: 2023-04-29 Aparecida de Fátima Alves de Lima ORCID: https://orcid.org/0000-0002-9278-2841 Instituição: Universidade do Estado de Mato Grosso, Brasil E-mail: afal.lima@unemat.br Enézio Mariano da Costa ORCID: https://orcid.org/0000-0001-8473-7613 Instituição: Universidade do Estado de Mato Grosso, Brasil E-mail: eneziocon@gmail.com José Ricarte de Lima ORCID: https://orcid.org/0000-0002-5282-3274 Instituição: Universidade do Estado de Mato Grosso, Brasil E-mail: jrcontabil@unemat.br Nayara da Silva Ribeiro ORCID: https://orcid.org/0009-0003-8701-552X Instituição: Universidade do Estado de Mato Grosso, Brasil E-mail: nayara.ribeiro@unemat.br Luciênio Rosa e Silva Junior ORCID: https://orcid.org/0009-0008-1096-4678 Instituição: Universidade do Estado de Mato Grosso, Brasil E-mail: lucieniojunior@unemat.br Vanusa Batista Pereira ORCID: 0000-0002-1396-1033 Instituição: Universidade do Estado de Mato Grosso, Brasil E-mail: vanusa.batista.pereira@unemat.br ABSTRACT The presente study sought identifying the perception of expert accountants of the state of Mato Grosso as to the valuation of expert work. The sample was characterized as qualitative, descriptive and field research. Its sample is composed of all expert accountants who work in the state of Mato Grosso and which are in the Bank of Experts, Translators and Interpreters of the judiciary. The data collection instrument used was a questionnaire, with closed-ended questions based on a five-point Likert scale. The questionnaire was made available to the respondents through the experts' e-mail addresses. The results showed that most of the experts are satisfied with their work as accountants. The results showed that most experts perceive themselves as satisfied with their function as accountants. Keywords: Expertise; Accounting; Expert; Accountant.