The Accounting applied in the management of small and medium-sized companies: a sector analysis related to the urban transportation in the state of são paulo

• Autor(a) principal: Tonsic de Araujo, Daniel
• Data de Publicação: 2018
• Outros Autores: de Iudícibus, Sérgio, Nakamura, Wilson Toshiro, Marion, José Carlos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REMIPE
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/167
• topic: pequenas e médias empresas; informações contábeis; transporte urbano.; small and medium-sized companies; accounting information; urban transportation

This study has aimed at verifying the applicability of accounting information in SME companies of public transportation sector, as well it attempts to understand the importance given by these companies? owners/managers to the accounting statements. This qualitative research is based on the semi structured interviews method. Although there was a reasonable number of qualified SMEs firms, only three companies were volunteered to participate. Based on the results, it was possible to realize that owners/managers recognize the importance of the accounting information on the decision making, with a higher relevance for the strategic management and tax information. The participants also pointed out a great relevance for the information timeliness and, due to the predominance of outsourced offices, all the participants claimed for a closer contact with the company accountant to help them dealing with daily setback related to financial and tax information