THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZIL

Detalhes bibliográficos
Autor(a) principal: Freitas Júnior, Gilson Cavalcanti de
Data de Publicação: 2022
Outros Autores: Leitão, Carla Renata Silva
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/21968
Resumo: The objective of this study has been to investigate the use of accounting information in the management of micro and small enterprises in the municipality of Poção, located in the State of Pernambuco, Brazil. By establishing this objective, the research intends to contribute to the study of the use of accounting information in the management of micro and small enterprises. The research is characterized as descriptive with a quantitative approach, and it has involved field research with the application of a questionnaire to micro and small entrepreneurs in the municipality of Poção. The results have revealed, among other aspects, that most micro and small entrepreneurs who have an accountant in their company use accounting information for decision-making. On the other hand, although 87.9% of the respondents recognize the importance of accounting information for management, 36.4% do not have an accountant. Furthermore, although managers of micro and small enterprises in the municipality of Poção consider accounting information to be important, its use in the decision-making process is not widespread given that their managers generally rely more on their own experience and, in some cases, even on intuition, thus failing to enjoy the benefits that this information can bring to the management of the company.
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spelling THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZILO USO DA INFORMAÇÃO CONTÁBIL NA GESTÃO DAS MICRO E PEQUENAS EMPRESAS DO MUNICÍPIO DE POÇÃOInformação ContábilGestãoMicro e Pequenas EmpresasGestão de Micro e Pequenas EmpresasBenefícios da Informação ContábilManagementMicro and Small EnterprisesAccounting InformationMicro and Small CompaniesMicro and Small Business ManagementBenefits of Accounting InformationMicro y Pequeñas EmpresasAdministraciónInformacion de CuentaGestión de Micro y Pequeñas EmpresasBeneficios de la Información ContableThe objective of this study has been to investigate the use of accounting information in the management of micro and small enterprises in the municipality of Poção, located in the State of Pernambuco, Brazil. By establishing this objective, the research intends to contribute to the study of the use of accounting information in the management of micro and small enterprises. The research is characterized as descriptive with a quantitative approach, and it has involved field research with the application of a questionnaire to micro and small entrepreneurs in the municipality of Poção. The results have revealed, among other aspects, that most micro and small entrepreneurs who have an accountant in their company use accounting information for decision-making. On the other hand, although 87.9% of the respondents recognize the importance of accounting information for management, 36.4% do not have an accountant. Furthermore, although managers of micro and small enterprises in the municipality of Poção consider accounting information to be important, its use in the decision-making process is not widespread given that their managers generally rely more on their own experience and, in some cases, even on intuition, thus failing to enjoy the benefits that this information can bring to the management of the company.O objetivo deste estudo foi investigar o uso da informação contábil na gestão das micros e pequenas empresas do município de Poção, localizado no Estado de Pernambuco, Brasil. Ao estabelecer esse objetivo, a pesquisa pretende contribuir com o estudo do uso da informação contábil na gestão das micro e pequenas empresas. A pesquisa se caracteriza como descritiva, de abordagem quantitativa, e envolveu pesquisa de campo com aplicação de questionário aos micros e pequenos empresários do município de Poção. Os resultados revelaram, dentre outros aspectos, que a maioria dos micros e pequenos empresários que possuem contador em sua empresa utiliza a informação contábil para tomada de decisão. Por outro lado, apesar de 87,9% dos respondentes reconhecerem a importância das informações contábeis para a gestão, 36,4% não possuem contador. E, embora os gestores das micros e pequenas empresas do município de Poção considerem as informações contábeis importantes, seu uso no processo decisório não ocorre de forma ampla, dado que seus gestores geralmente confiam mais na própria experiência e, em alguns casos, até mesmo na intuição, deixando de usufruir dos benefícios que essas informações podem trazer para a gestão da empresa.Universidade do Estado de Santa Catarina — UDESC2022-06-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/2196810.5965/2316419011202022082Revista Brasileira de Contabilidade e Gestão; v. 11 n. 20 (2022); 082-098Revista Brasileira de Contabilidade e Gestão; Vol. 11 No. 20 (2022); 082-098Revista Brasileira de Contabilidade e Gestão; Vol. 11 Núm. 20 (2022); 082-0982764-7471reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporenghttps://www.revistas.udesc.br/index.php/reavi/article/view/21968/14518https://www.revistas.udesc.br/index.php/reavi/article/view/21968/14519Copyright (c) 2022 Gilson Cavalcanti de Freitas Júnior, Carla Renata Silva Leitãohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFreitas Júnior, Gilson Cavalcanti deLeitão, Carla Renata Silva2022-12-14T21:08:31Zoai:ojs.revistas.udesc.br:article/21968Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2022-12-14T21:08:31Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZIL
O USO DA INFORMAÇÃO CONTÁBIL NA GESTÃO DAS MICRO E PEQUENAS EMPRESAS DO MUNICÍPIO DE POÇÃO
title THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZIL
spellingShingle THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZIL
Freitas Júnior, Gilson Cavalcanti de
Informação Contábil
Gestão
Micro e Pequenas Empresas
Gestão de Micro e Pequenas Empresas
Benefícios da Informação Contábil
Management
Micro and Small Enterprises
Accounting Information
Micro and Small Companies
Micro and Small Business Management
Benefits of Accounting Information
Micro y Pequeñas Empresas
Administración
Informacion de Cuenta
Gestión de Micro y Pequeñas Empresas
Beneficios de la Información Contable
title_short THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZIL
title_full THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZIL
title_fullStr THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZIL
title_full_unstemmed THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZIL
title_sort THE USE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF POÇÃO/BRAZIL
author Freitas Júnior, Gilson Cavalcanti de
author_facet Freitas Júnior, Gilson Cavalcanti de
Leitão, Carla Renata Silva
author_role author
author2 Leitão, Carla Renata Silva
author2_role author
dc.contributor.author.fl_str_mv Freitas Júnior, Gilson Cavalcanti de
Leitão, Carla Renata Silva
dc.subject.por.fl_str_mv Informação Contábil
Gestão
Micro e Pequenas Empresas
Gestão de Micro e Pequenas Empresas
Benefícios da Informação Contábil
Management
Micro and Small Enterprises
Accounting Information
Micro and Small Companies
Micro and Small Business Management
Benefits of Accounting Information
Micro y Pequeñas Empresas
Administración
Informacion de Cuenta
Gestión de Micro y Pequeñas Empresas
Beneficios de la Información Contable
topic Informação Contábil
Gestão
Micro e Pequenas Empresas
Gestão de Micro e Pequenas Empresas
Benefícios da Informação Contábil
Management
Micro and Small Enterprises
Accounting Information
Micro and Small Companies
Micro and Small Business Management
Benefits of Accounting Information
Micro y Pequeñas Empresas
Administración
Informacion de Cuenta
Gestión de Micro y Pequeñas Empresas
Beneficios de la Información Contable
description The objective of this study has been to investigate the use of accounting information in the management of micro and small enterprises in the municipality of Poção, located in the State of Pernambuco, Brazil. By establishing this objective, the research intends to contribute to the study of the use of accounting information in the management of micro and small enterprises. The research is characterized as descriptive with a quantitative approach, and it has involved field research with the application of a questionnaire to micro and small entrepreneurs in the municipality of Poção. The results have revealed, among other aspects, that most micro and small entrepreneurs who have an accountant in their company use accounting information for decision-making. On the other hand, although 87.9% of the respondents recognize the importance of accounting information for management, 36.4% do not have an accountant. Furthermore, although managers of micro and small enterprises in the municipality of Poção consider accounting information to be important, its use in the decision-making process is not widespread given that their managers generally rely more on their own experience and, in some cases, even on intuition, thus failing to enjoy the benefits that this information can bring to the management of the company.
publishDate 2022
dc.date.none.fl_str_mv 2022-06-29
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/21968
10.5965/2316419011202022082
url https://www.revistas.udesc.br/index.php/reavi/article/view/21968
identifier_str_mv 10.5965/2316419011202022082
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/21968/14518
https://www.revistas.udesc.br/index.php/reavi/article/view/21968/14519
dc.rights.driver.fl_str_mv Copyright (c) 2022 Gilson Cavalcanti de Freitas Júnior, Carla Renata Silva Leitão
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Gilson Cavalcanti de Freitas Júnior, Carla Renata Silva Leitão
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; v. 11 n. 20 (2022); 082-098
Revista Brasileira de Contabilidade e Gestão; Vol. 11 No. 20 (2022); 082-098
Revista Brasileira de Contabilidade e Gestão; Vol. 11 Núm. 20 (2022); 082-098
2764-7471
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
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