A contabilidade como ferramenta de gestão: um estudo com micro e pequenas empresas da cidade de João Pessoa/PB

Abstract

The micro and small enterprises have a relevant role in the economy of the country, acting as an instrument of employment generation and income. According to SEBRAE (2014), they represent 99% of all the companies existing in the country and are responsible for 27% of the Gross Domestic Product (GDP). Despite their importance, MSEs face a number of problems, such as lack of resources, and have suffered to remain active in the market. The accounting information is able to exercise a fundamental role in decision-making, and may assist in the continuity of the companies. In this sense, the present research aims to investigate the use of accounting information in the management of MSEs in the city of João Pessoa that uses the services of accounting offices. To conduct the research, a descriptive methodology was used, with a quantitative approach, using a questionnaire to collect data, resulting in a sample of 36 companies that uses the services of accounting offices. The study revealed that the majority of the respondents perceive the importance of accounting in the management of the company, but it is unlikely to be used in the decision-making process, and the difficulty in interpreting the information, and the lack of relationship between the accounting information and the situation of the company are two of the main factors that hinders its utilization for management purposes.