Percepções dos empreendedores de micro e pequenas empresas sobre os serviços prestados pelos profissionais contábeis da cidade de Uberlândia-MG

Abstract

The present study aimed to identify the perceptions of entrepreneurs of micro and small companies about the services provided by accounting professionals in the city of Uberlandia. Additionally, we sought to evaluate the use of accounting in the management of these micro and small companies. For this, a data survey was carried out through a structured questionnaire, which includes multiple choice questions and questions with Likert Scale. It was found, in general, that entrepreneurs do not have regular access to accounting reports, as well as they do not know the monthly results of their companies. In the view of entrepreneurs, accounting reports can be useful for the management of organizational performance, but even so, they do not use Management Accounting and do not rely on the advice of accounting professionals for their decision making. In this scenario, entrepreneurs see accounting as a mere tool for fulfilling tax and labor obligations. In view of the above, it is understood that the use of Management Accounting in the management of micro and small businesses and the close contact between accounting professionals and entrepreneurs are still incipient. These results help accounting professionals to reflect on the need to provide greater attention to this group of companies, so that accounting is useful not only with regard to tax and labor obligations, but also with regard to decision-making and organizational success of micro and small companies.