The Importance of Management Accounting in the Vision of Micro and Small Retail Entrepreneurs of the City of Salgueiro-Pe

Abstract

Managerial accounting plays a very important role for all companies. Through it it is possible to make decisions that involve the future of the entity while taking into account its present. Therefore, good management accounting helps the company to become more prosperous. However, not being mandatory, companies do not always use it. At the same time, attention to small businesses is growing every day in Brazil. According to the Brazilian Micro and Small Business Support Service - SEBRAE, these small entities are considered the "backbone" of the national economy. In Salgueiro, back country of Pernambuco, Brazil, the predominant activity in the region is the retail trade, mainly made up of micro and small companies. For this reason, the objective of this study was to analyze the perception of microentrepreneurs about the importance of managerial accounting for their companies. The sample was selected from these microenterprises associated with the city's Chamber of Shopkeepers. For that, a closed questionnaire was applied, whose responses were qualitatively analyzed. The results showed that the microentrepreneurs of Salgueiro recognize the importance of managerial accounting and that the continuous use of their tools contributes to the good management of their businesses.