Empreendedorismo e contabilidade: o contador como influência direta no sucesso das micro e pequenas empresas

Abstract

The competitiveness of Brazilian micro and small companies, especially those in the production chains in which large companies are inserted, is essential for the development of the country. Management accounting is part of the planning of any company, whether public or private, and is the main tool in the search for efficiency, which has become one of the main requirements for good administration. The present study has as general objective to analyze the influence of the accountant in the successful management of micro and small companies. The methodology used from that point on was the Integrative Literature Review, with a qualitative character.It is concluded that the entrepreneur should demand more attention from his accountant when it comes to advice and support in the company's decisions. Therefore, the accountant abandons the figure of fulfilling obligations to be an advisorin decision- making, someone who can extract numbers and necessary information, providing support to manage the company safely.