O empreendedor e a contribuição do profissional de contabilidade: uma análise empírica sobre o processo decisório das micro e pequenas empresas

• Autor(a) principal: Campos, Bruno Rodrigues
• Data de Publicação: 2015
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8152
• topic: Entrepreneur; Accouting; Decision making process; Micro and small enterprises; Empreendedor; Contabilidade; Processo decisório; Micros e pequenas empresas; Contabilidade gerencial; Empreendedorismo; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The increasing entrepreneurial activity in the country, and therefore the increase in the number of micro and small organizations, source of most of the jobs in the country motivated this study aims to contribute to the understanding of the role of accounting in decision-making organizations, as well as investigate the understanding of entrepreneurs in relation to the accounting professional contribution in the decision making process of micro and small organizations. We sought to identify the management control tools used in decision making. For that interviews were conducted with 10 entrepreneurs of such organizations. Through a research questionnaire, it was found that for 9 of the 10 entrepreneurs interviewed, accounting professionals not assist in decision making. For them the contribution of accounting professionals is limited to the calculation and generation of tax guides, as well as providing tax advisory and labor. Understanding of accounting as providing a source of reliable and secure information is not valued by entrepreneurs. Only one of them mentioned the use of financial statements as a practice in the organization for decision-making purposes.