Gestão de micro e pequenas empresas: a utilização das informações contábeis e o papel do contador

Abstract

This study aimed to analyze the perception of micro and small business managers and accountants in the municipality of Ipiaçu (MG), regarding the use of accounting information and the role of the accountant in supporting the management process. The research followed a descriptive research design, with a quantitative approach to data analysis. The data were collected through questionnaires, and 18 answers were obtained from managers of micro and small companies, and three answers from accountants. The results show that the managers perceive the importance of accounting information, however, they end up highlighting the usefulness in terms of tax/government compliance. The accounting information most used by the managers comes from the management reports, as well as those from the Diário and Razão books and the Fiscal Year Income Statement. In general, the managers are satisfied with the services provided by their accountants, and it is also noteworthy that the accountants mentioned that they are available to assist their clients whenever requested. In general terms, it can be concluded that accounting information, although generally considered important, is not always effectively applied in the management of micro and small companies.