Análise do papel e da importância da informação contábil na gestão das Micro e Pequenas Empresas do setor de serviços segundo a visão dos gestores

Abstract

Micro and Small Enterprises (MSEs) represent a large part of the driving force of the Brazilian economy. However, these firms face difficulties in their management, and for that reason, in order to make the best decisions for their businesses, managers/entrepreneurs need useful and relevant information that will serve as support in the management process. In this perspective, accounting is an important resource, given that it is, above all, an information system that provides important and necessary information in business management. Thus, this dissertation aims to analyse, in the view of the Micro and Small Entrepreneur in the service sector, the role and importance of accounting information in the management of his business. To achieve the proposed goal, this study characterizes as a qualitative exploratory research regarding its aims. In regards to the means of investigation, it is a bibliographic and field research, using the in-depth individual interview as a data collection strategy orientated by a semi-structured script. The results show that, in the view of micro and small entrepreneurs in the service sector, the role of accounting information in the management of their businesses is solely to provide them with reports regarding the receipts and expenses incurred in the firm throughout the year. Concerning the relevance given to this information, it is highlighted that entrepreneurs consider it important, but unnecessary in the management of their businesses, given that they view accounting as a structure exclusively responsible for calculating taxes, assimilating Brazilian tax legislation and providing documents for legal processes.