Impacts of Covid-19: Perception of Accounting Professionals and Managers of Micro and Small Enterprises in the Municipality of João Pessoa - PB

• Autor(a) principal: Campos, Aglaeudis Ferreira Rodrigues
• Data de Publicação: 2022
• Outros Autores: da Silva, Annamélia Aryadnyes Vieira Ribeiro, do Nascimento Neto, Antonio Martins, da Silva Neta, Maria do Carmo, dos Santos, Mateus Alexandre Costa
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REMIPE
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/322
• topic: Covid-19; Microempresas; Empresas de Pequeno Porte; Informação Contábil; Utilidade; Covid-19; Microempresas; Pequeña Empresa; Información Contable; Utilidad; Covid-19; Microenterprise; Small Business; Accounting Information; Utility

The effects of the COVID-19 pandemic were not limited to public health issues, but also focused on social and economic relations on a global scale. The downturn in economic activity experienced in the domestic environment, due to measures of social isolation, generated harmful impacts on the economy as a whole and on the segment of micro and small companies (MPE). This research aimed to analyze the perception of accounting professionals and owners / managers of MPE, in the municipality of João Pessoa-PB, about the role of accounting information in the management of these entities in the context of the Covid-19 pandemic. The research was operationalized through a structured questionnaire online, where the perceptions of these actors were obtained. Based on the responses received, it was found that in relation to the level of understanding of accounting information, 42% of owners / managers of micro-companies and 64% of owners / managers of small companies would have a level of understanding of accounting information that can be considered tall. Already considering a post-pandemic scenario, it appears that 58% and 64% of these managers, respectively, responded that they would seek consultants or people with experience in the common area of ??accounting. In view of the results obtained, there was an apparent incompatibility between the perceptions, which raises questions as to whether the owners / managers would, in fact, understand the accounting information that was provided to them or whether, on the other hand, the accounting professionals were actually providing useful information.