Empreendedorismo e o uso da contabilidade: a visão dos micro e pequenos empreendedores de favelas da Cidade do Rio de Janeiro

Abstract

In recent years entrepreneurship has gained notoriety being seen as an instrument that enables the development of a region through the creation of micro and small businesses. The presence of these organizations is evident in slum areas, impacting the local economy; however, micro and small businesses present deficiencies in the use of accounting. In this sense, the main objective of this study was to investigate the importance of accounting for micro and small entrepreneurs in the management of their businesses located in slums; and as secondary objectives: to analyze the entrepreneurial characteristics of micro and small entrepreneurs; to identify the importance of financial education as tools for micro and small entrepreneurs in the management of their businesses; to identify the concepts and accounting practices applied to the management of micro and small businesses of slum entrepreneurs. In this sense, a qualitative approach research was developed with in-depth, semi-structured interviews with eleven micro and small business owners who used the services of an accountant, the interviewees were chosen by accessibility and from the Favelas of Vila Cruzeiro, Morro do Alemão and Maré. The final considerations of the research can be highlighted: although the importance of an accountant and the use of accounting is recognized, it is limited to the fulfillment of labor and tax responsibilities whose objective is mainly bureaucratic and not exactly for the management of the business. The accountant is not seen as someone who can help the entrepreneur in aspects related to business management, thus losing a field of action. Future research can be conducted to explore the relationship between the accountant and the entrepreneur in order to obtain information for better customer service and to enhance the value of the accountant's work.