Evolutionary stage of management accounting in micro and small businesses

Abstract

The objective of the study is to identify the evolutionary stage of managerial accounting of micro and small companies in the municipality of Chapecó (SC). The research uses the questionnaire by Abdel-Kader and Luther (2008) to collect information from the sample of 27 companies. The results indicate that 05 companies have characteristics of stage 1; 09 of stage 2, where they use planned management based on data analysis; 11 stage 3 companies with characteristics aimed at reducing waste of resources and the use of technologies to improve processes; and 02 companies in stage 4, which even observed age and higher revenue compared to the others, as a differential in the use of management instruments characterized as modern. The study contributes to highlight the predominant characteristics and weaknesses of companies regarding the use of management accounting practices and instruments, as well as evidence that managerial instruments are related to the branch of activity, billing and number of employees of the companies.

Key words: Management accounting; Artifacts of management accounting; Management control.