O papel da informação contábil para a gestão das micro e pequenas empresas do setor de serviços

Abstract

Micro and Small Enterprises (MSEs) represent a large part of the driving force of the Brazilian economy. However, these companies face difficulties of management so for this reason, in order to make better decisions in favor of their businesses, managers need useful and relevant information to support them. In this sense, accounting proves to be an important resource given that it is, above all, an information system that provides necessary information for business management. This study aims to analyze, from the point of view of micro and small entrepreneurs in the service sector, the role of accounting information for those entrepreneurs manage their business A qualitative exploratory research was carried out, with individual in-depth interviews as a data collection strategy and content analysis for its treatment. The results show that the role of accounting information in the management of MSEs is to provide information regarding receipts and expenses incurred in the company throughout the year. Regarding the importance attributed to this information, managers see accounting as a structure exclusively responsible for calculating taxes, assimilating Brazilian tax legislation and providing documents for legal processes.