O impacto da comunicação contábil na sustentabilidade organizacional de MPES: uma análise em Jacaraú e Pedro Régis - PB

Abstract

This study analyzes the impact of accounting communication as a strategic tool on the performance and sustainability of micro and small enterprises (MSEs) under the Brazilian Simples Nacional tax system, located in the municipalities of Jacaraú and Pedro Régis (PB). The research is characterized as applied, with a mixed-methods approach and descriptive nature, aiming to investigate how the interaction between accountants and business owners contributes to reducing information asymmetry and improving the decision-making process. The sample consists of 30 companies, predominantly from the commercial sector, in which a transition between the traditional accounting model and advisory accounting is observed. The results indicate that, although all companies rely on accounting services, the perceived value of accounting remains heterogeneous. Some managers recognize the advisory role of accountants; however, a gap persists between the production of accounting information and its practical use in daily management. The main barriers identified include the excessive use of technical language, limited financial education among managers, and the predominance of an accounting model focused on tax compliance. The study concludes that effective accounting communication is a determining factor for the strategic use of information, contributing to more informed decisions and strengthening the organizational sustainability of MSEs.