Análise da percepção de microempresários e empresários de pequeno porte de João Pessoa sobre a importância da contabilidade

Abstract

Given the scenario of economic recession faced by the country since 2014, there is a significant increase in the number of microentrepreneurs who see a company opening the possibility of creating income. The challenges for the entrepreneur surpass the need for commercial competitiveness of their products or services in relation to their competitors, it requires specific knowledge of management, since the entrepreneur must present the ability to understand the liquidity and profitability of his company.The accounting information becomes the main management tool capable of enabling the user to make decisions in order to maximize the expected objectives. In view of the above, a study is necessary to analyze the perception of microentrepreneurs in João Pessoa on the contribution of accounting information to decision making. To present the perception of microentrepreneurs of João Pessoa in relation to the contribution of the accounting information to the decision making is the general objective of this research. The present research has a descriptive character. The research approach is qualitative. The data required for analysis were collected through a structured interview. The interview was applied with four (4) micro and small entrepreneurs, who demand the contracting of credit lines (Working Capital), being clients of a Private Banking Institution located in the District of Manaíra, in the municipality of João Pessoa.