Compliance in Small Businesses: Perceptions of its Managers

• Autor(a) principal: Terra, Donizete Mariano
• Data de Publicação: 2018
• Outros Autores: Bianchi, Eliane Maria Pires Giavina
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE
• Texto Completo: https://www.regepe.org.br/regepe/article/view/692
• topic: Compliance; Ethics; Small Businesses; Compliance; Ética; Micro e Pequenas Empresas

This paper aims to analyze the perception of micro and small businesses administrators in relation to compliance. The issue has been discussed in the business world since the last two decades of the last century after the Enron scandal. Since then, new laws have been created and better systems for monitoring risk management processes of the companies were developed and implemented. Despite this, attitudes and behaviors of managers of the companies are responsible for actions in compliance or not. Considering the representativeness of micro and small businesses (MSB) in the Brazilian competitive scenario and the little exposure of these companies to those systems, the exploratory research was conducted in the interior of the state of São Paulo. Two research instruments were used for data collection, the Longenecker et al. (2006) scale that analyzes organizational decisions in problem situations and the focus group for discussion and deepening of the found positions. Data analysis used descriptive statistics and content analysis. The administrators revealed low understanding of the term compliance.  For them, the pursuit of business efficacy can contemplate non-compliance with the laws. When actions and behaviors suffer social influence, permissiveness to act in no compliance seems to increase. The study contributes with empirical data to further the analysis of compliance in the Brazilian academic literature in a critical moment in its politics and economy.