A influência da contabilidade na gestão de MPEs: um estudo bibliométrico

Abstract

Micro and small companies are present in the daily lives of all people and make up a large part of the Brazilian economic and financial structure, however, when it comes to academic research, these companies are still a superficial subject and not much explored. Thus, the objective of this work is to carry out a bibliometric analysis of articles from several journals to identify the profile of publications on the subject in the last five years. To this end, an exploratory and qualitative research was carried out, with a bibliographic study in journals qualified by Quali Capes between 2016 and 2021. researchers are in the Southeast and Northeast regions, with the Center-West being the region with the lowest number of authors on this topic. The main results show that, despite knowing the importance of accounting for their companies, few managers apply this data and information in the administration of their business, what guides decision making in an MSE is the owner's experience. There is a fixed view of the accountant, that he is a professional only focused on numbers and has the obligation to reduce the taxes paid by the company. The research can help bring more people into the focus of micro and small companies, with the purpose of creating more knowledge to be disseminated and published about this sector that is so important.