Um estudo sobre o uso da informação contábil nas micro e pequenas empresas de Triunfo - Paraíba

Abstract

Small enterprises account for over 90 % of the companies in Brazil, being responsible for economic development and growth, but also contribute to the creation of new jobs. The study area of this present work is the accounting management and the aim of this was to identify the use of accounting information by the managers of small enterprises in the city of Triunfo, produced and supplied by the accounting management information. To achieve this goal it was investigated whether or not this information is used in decision-making, but also identify the profile of these managers. For the basement of the subject, works of several authors and applied laws were analyzed, after that, a literature review was made. Then, a field research with 47 owners of small businesses in the city of Triunfo (PB) was used, through a questionnaire with closed questions, where it was found that most respondents are already installed on the local market for some time. Entrepreneurs interviewed mostly classified the information provided by their accountants as being a satisfactory language, but admit that there is still difficulty in understanding about the subject matter, 72% of respondents have used some kind of accounting information when making some decision and most of the respondents have no knowledge about management accounting. Thus, it is concluded that small entrepreneurs in the city of Triunfo viewed accounting only as a tool for tax purposes, despite these entrepreneurs consider the important information generated by accounting