Fatores determinantes da mortalidade precoce das micro e pequenas empresas sob a ótica do contador

Abstract

The mortality of MSEs has a negative impact on the development of the country. One factor to consider is what actions to take to ensure the continuity, development and profitability of these businesses. In view of the above, the objective of this study is to identify the factors determining the early mortality of micro and small enterprises in the Metropolitan Region of João Pessoa. For this, a quantitative and qualitative approach was carried out. The data were collected through a questionnaire applied to 30 accounting professionals in order to obtain information about the factors that lead the MSEs to early mortality. In the analysis of results, a descriptive approach using statistical resources was used. Based on the study, it was possible to verify that several associated factors are determinant for business failure, the main ones being: lack of training on the part of the entrepreneur, not obeying the principle of the entity, not using the accounting information as a managerial tool as well as not elaborating a business plan before the opening of the company. It is extremely relevant to identify the factors and to propose recommendations that serve as a subsidy for entrepreneurs to achieve business success by reducing the mortality rates of MSEs.