A relevância e utilização das informações contábeis para a gestão de negócios dos microempreendedores individuais na cidade de Codó – Ma

Abstract

The individual microentrepreneur emerged with the purpose of reducing informality in Brazilian small businesses. With the event of Complementary Law No. 128 of December 19, 2008, MEIs now have several benefits such as reducing bureaucracy in the business, exemption from fees for company registration, hiring an employee, social security benefits, and others. The micro-entrepreneur is not obliged to hire an accountant or accounting office, he or she can carry out the obligations established by the MEI himself. However, the accounting service is essential for generating information for business management, as it guides, helps control and analyzes asset variations, activities that are essential for making decisions that can result in the company's differentiation. In this context, this research analyzed the perception of individual microentrepreneurs in Codó in relation to the usefulness of accounting information for managing their businesses. The study was qualitative in nature, and used an online questionnaire as a research instrument to collect data. The results obtained identified that a large proportion of codoense entrepreneurs consider accounting and its information important for business management and stated that they use it occasionally, when necessary. However, due to the non-use of accounting information on a constant basis, it was observed that they face many difficulties and have many aspects to be improved that influence the good performance of the business.