A Contribuição da Contabilidade para Gestão de Pequenos Empreendimentos Solidários: Pesquisa-ação com os trabalhadores do Fórum de Economia Solidária do Estado do Rio de Janeiro.

Abstract

The knowledge of a differentiated economy based on solidarity, self-management and cooperation and the relationship of accounting as a social science at the service of society motivated the research with the participants of the state forum of solidary economy in the state of Rio de Janeiro, most of them having micro businesses, mainly from artisanal work. Under the lens of action-research, following the steps of Thiollent (2011) and Tripp (2005), it was possible to outline, as a general objective, what would be the contribution of accounting to these members. This research defined as specific objectives to discuss the concepts of accounting and solidary economy describing the profile of the participants, to investigate the accounting demands besides proposing guidelines suggesting accounting actions to this group. In order to reach them, the following actions were carried out for the segment of solidary micro-entrepreneurs of the state forum: monitoring and observation of the plenary sessions of the forum, offering a form for surveying training needs, creating an accounting course addressing basic accounting, accountancy of costs and cash flow, subjects that were appropriate to the type of business in addition to participant observation and post-course questionnaire. The results showed that a significant number of these workers are interested in knowing accounting for management, and that the majority knew accounting, but never applied any control in their work. In addition, they considered accounting science important and possible to be applied in their self-management routines, but that there are challenges to be faced, such as lack of time to mature knowledge, in addition to lack of financial resources, problems that can be overcome with action from FCP-RJ consultancy for the constant training and monitoring of these workers. Finally, this research also showed a need for accounting science to produce more research on small businesses and additionally broaden the discussion to create on differentiated and updated accounting that serves other segments that arise at all times in a changing world.