Artefatos Gerenciais em Pequenas Empresas: fatores associados com a utilização de artefatos contábeis gerenciais por pequenas empresas do Estado de Minas Gerais e São Paulo

Abstract

This work aimed to investigate factors associated with the use of accounting management tools by small companies in the states of Minas Gerais and São Paulo. For this, descriptive research with a quantitative approach was carried out. An electronic questionnaire was sent to the small companies listed in the Sebrae publication entitled "National Winners 2016", as well as other micro and small companies in the cities of Uberlândia (located in the state of Minas Gerais) and Ribeirão Preto (located in the state of São Paulo). The results indicate that companies use more of the following management tools: budget, strategic planning, and financial statements and less the constraint theory and balanced scorecard. Regarding knowledge about managerial tools, the most sought sources of information are the courses in Sebrae or similar courses.