Sobrevivência de micro e pequenas empresas e o papel do contador: um estudo na cidade de João Pessoa.

Abstract

The survival of Micro and Small Enterprises (MSEs) is a common challenge faced by many entrepreneurs. It is important to note that each MSE faces unique challenges; however, some aspects can positively influence the ability of an MSE to stay in the market in the long term. The objective of this study is to analyze the role of accountants as consultants in the context of the survival of Micro and Small Enterprises in the city of João Pessoa - PB, Brazil. In this sense, a quantitative and qualitative research approach was conducted. Data was collected through a questionnaire administered to 46 professionals with the purpose of obtaining information from the perspective of accounting professionals regarding the relationship between the services provided and the survival of MSEs. In the analysis of the results, a descriptive approach was adopted, and statistical methods were employed. Based on the conducted research, it was found that the interviewed professionals believe that accounting consulting is directly linked to the survival of companies and stands out among the services provided. Among the respondents, the majority offer training to managers and believe that the support provided is efficient to the point of positively influencing the survival of MSEs. It is worth noting that, despite the challenges faced in implementing consulting services, accounting professionals, with their specialized knowledge, can play a significant role in the survival of Micro and Small Enterprises.