A importância da contabilidade como instrumento de gestão nas empresas: uma análise dos impactos do Coronavírus nas micro e pequenas empresas da cidade de João Pessoa/PB

Abstract

This research has as main objective to reveal the importance of accounting as a management tool in micro and small companies in facing crises, and thus analyze, if it is a vital tool for the good performance of corporations. In this context, the work presents a descriptive bibliographic research, and for data collection a questionnaire was used in micro and small companies in the city of João Pessoa. Through the analysis, it was concluded that most managers did not have complete control over financial management and found difficulties in managing their companies, thus making accounting as an essential item in decision making and in facing financial crises.