A importância das informações contábeis para micros e pequenas empresas: o que pesquisam os graduandos e graduandas sobre o assunto?

Abstract

This research aimed to identify investigations on the theme “importance of accounting information for decision-making in micro and small companies”, carried out in the form of Course Completion Works (TCC) by undergraduate students in Accounting Sciences at the federal universities of Southeast region, in a total of 19 institutions, in order to analyze how the discussion, in these studies, has been presented. This is a research with a quantitative and exploratory approach regarding the objective and procedures of documentary research. Among the 19 federal universities, 12 offer the Accounting course. Of these twelve universities, six of them do not have a TCC publication; one has the institutional repository under construction; one has no repository; and only 4 institutions have a repository that presents final papers that deal with the subject investigated in this research. The four institutional repositories were accessed, belonging to the following universities: Federal University of Juiz de Fora (UFJF), Federal University of Uberlândia (UFU), Federal University of Rio de Janeiro (UFRJ) and Fluminense Federal University (UFF), confirming that 735 (seven hundred and thirty-five) papers were deposited in the repositories, with 29 (twenty-nine) studies dealing with micro and small enterprises (MSE). However, only 14 (fourteen) TCCs, that is, 1.9% of all studies included in institutional repositories discussed the importance of accounting information for MSE.