Profile of Small Business Financial Managers

• Autor(a) principal: Wernke, Rodney
• Data de Publicação: 2019
• Outros Autores: Junges, Ivone, Ritta, Cleyton de Oliveira, Souza, Denize Calegari de
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE
• Texto Completo: https://www.regepe.org.br/regepe/article/view/1207
• topic: Roles and Functions of the Financial Manager; Contingency Factors; Small Commercial Companies; Papeles y Funciones del Gestor Financiero; Factores Contingentes; Pequeñas Empresas Comerciales; Papéis e Funções do Gestor Financeiro; Fatores Contingenciais; Pequenas Empresas Comerciais

Objective: Identify the profile of small business financial managers of the South of Santa Catarina as to their functions and roles they play.Method: Quantitative, descriptive and data collection research (survey).Originality / Relevance: What the leader of the small commercial business does, as a financial manager, is still little investigated empirically. This context underscores the importance of knowing the managerial styles of these administrators, as well as the need to research the roles and functions of the manager jointly, rather than studying them in isolation as is the case with most surveys.Results: It was verified that the greatest concern of the financial managers of the companies surveyed is with the planning function, followed by the functions of control, organization and allocation of resources. As for the roles played, those of monitor, entrepreneur, contact, disseminator, leadership and leader predominated.Theoretical / methodological contributions: The nonparametric statistical test application indicated that the contingency factors "age", "performance time" and "education level" do not influence the priority levels given by financial managers to roles and functions.