Use of accounting and management information by micro and small business entrepreneurs

Abstract

The purpose of this study is to analyze the accounting and management information used by managers of micro and small companies. This is a descriptive, survey and quantitative study. The study sample consisted of 73 micro and small companies based in the Itajaí Valley / SC. The data were collected through a questionnaire with questions of multiple choice and Likert scale, being the type of sampling by accessibility. For analysis of data, multiple correspondence analysis (ANACOR) was applied using the LHStat 4.5 software. The results indicate that the time of operation of most companies is from 6 to 10 years, they operate in the commerce and have up to 5 employees, being the systems of control of purchases, payment of creditors, accounts receivable and management of the cash flow were highlighted as being the most used. Also, companies with shorter time to market and managers with continuing education tend to use accounting for managerial purposes, while companies with longer market time and with little continuing education tend to use accounting for tax purposes only. This study contributes to reinforce the importance of managerial accounting for microenterprises / small businesses, since among other things, their use allows the elaboration of economic and financial indices that help decision making and, consequently, promote the survival and growth of company.

Keywords: Information. Accounting. Management. Micros and Small Business.