A Contabilidade nas Decisões Cotidianas de Microempreendedores Individuais

Abstract

The aim of the study was to analyze the perception of individual micro-entrepreneurs in the municipality of Ituiutaba/MG about the use and importance of accounting information for dayto-day decision-making in their companies. The research was descriptive and quantitative in nature, and data was collected using questionnaires, obtaining 15 valid responses. The main results showed that the participants in the survey recognize the importance of accounting information for managing their businesses, with sales control being one of the types of information most used by individual microentrepreneurs. With regard to the services demanded by the MEI from agencies and support professionals, it was observed that the calculation and issuing of the Simples Nacional tax collection form and the preparation and transmission of the Simplified Annual Declaration are the most sought after by managers when using the attributions of accounting professionals, reinforcing the idea that accounting is more focused on fiscal and tax aspects. It was also found that 27% of respondents had never used the services of accountants. This shows that although accounting information is seen as important, it is still underused by individual micro-entrepreneurs for management purposes.