THE PERCEPTION OF MANAGERS ON THE RELATIVE IMPORTANCE OF ACCOUNTING SKILLS IN SMES IN FORTALEZA-CE

• Autor(a) principal: Saraiva, Lucas Gurgel Mota
• Data de Publicação: 2018
• Outros Autores: Bezerra, Francisco Antônio, Beiruth, Aziz Xavier
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/10985
• topic: Small and Medium Enterprise. Accounting Skills. Manager.; Las pequeñas y medianas empresas. Conocimientos de contabilidad. Manager.; Pequena e Média Empresa. Competências Contábeis. Gestor.

The main objective of this study was to measure the degree of importance of accounting skills in relation to other factors considered relevant in the management of micro and small companies in the services sector in the city of Fortaleza-CE. This work also sought to measure the level of use of accounting information by managers. The results were reported through descriptive and exploratory analysis, demonstrating the aspects of the companies, the problems experienced by SMEs, accounting skills and their use in the decision making process, financial management skills, changing the performance of SMEs, the use of management in operational activities and the use of the skills necessary for the development of SMEs. To carry out the research, a questionnaire was applied to 96 companies located in the city of Fortaleza-CE. In order to support the analysis of the data, statistical tests (chi-square) were carried out in relation to the age group, the school formation and the time of the manager's performance in the SMEs. The research concluded that the management of the company is related to the manager's time in SMEs and their level of education.