Instrumentos da contabilidade gerencial utilizados por microempreendedores individuais no auxílio ao processo decisório

Abstract

The objective of this study is to analyze the use of Management Accounting instruments in decision-making by Individual Microentrepreneurs (MEIs). To this end, a survey was carried out using questionnaires made available on the Google Forms platform and applied online, sent via email, and in person with a printed form in cases where there was resistance or delay in answering the online questionnaire. The target audience for the research was made up of active MEIs that operate in the city of Araraquara/SP. The results suggest that the majority of participants understand the importance of using Management Accounting artifacts in companies to help make decisions; the best known instruments were the control of accounts payable and the control of accounts receivable, regarding the use of the instruments by the respondents, half stated that they used the control of accounts receivable and the control of accounts payable, regarding the use for making decision-making, more specifically, the majority use some of the Management Accounting tools in the decision-making process of their MEI, with the most used instruments for decision-making being financial and tax planning, cash flow, control of accounts payable and control of accounts receivable