Aplicação da Contabilidade Gerencial no controle de gestão das startups: um comparativo Sudeste X Nordeste

Abstract

The entrepreneurship and startup market is in constant growth. However, they face an environment of uncertainties while having an agile business model, which means the ability to scale rapidly. Therefore, it is essential that they have strategic data for decision-making. Thus, through accounting, it is possible to extract effective information to leverage management. In this way, the present research sought to investigate the perception and factors that explain the use of managerial accounting in startups in the Southeast and Northeast regions of the country, conducting a field study with the application of a questionnaire to the directors of 117 startups located in these regions, covering 35 different segments and all states in the two regions. The results demonstrate that, not unlike other types of businesses, startups also analyze important metrics for their operations. The majority of the interviewed managers agree that managerial accounting is very useful for startups, in addition to helping with the challenges they face and increasing transparency in their pursuit of funding. One of the main differences found between the two regions is in the presence of accounting professionals, as 95% of startups in the Southeast stated having accounting professionals involved, while this percentage decreases to 64.91% in the Northeast. Furthermore, the main challenges faced are tax regulations, accounting, and the bureaucratic requirements that the business needs, which are solved through internal economic and financial information. Therefore, it is important to have this data efficiently and organized to also attract investors to the business. Nevertheless, despite the growing demand for qualified professionals, according to the respondents, accounting professionals need to improve themselves as they often leave gaps and flaws in the process. In this way, the research contributes to the growth of studies in the field, highlights opportunities in more regions, and reveals professional characteristics and similar differences regardless of the region.