A percepção do pequeno empreendedor sobre a importância do contador no desenvolvimento da empresa

Abstract

The objective of this research was to analyze how managers perceive the importance of the accountant, a professional who is responsible for accounting information, within the decision#making process in micro and small companies in the city of Maceió-AL. This study is justified by the fact that accounting presents itself as a unique tool to assist managers in their decision-making, allowing for better management and control of resources and, consequently, helping to reduce the high mortality rate of MPEs, so damaging to the national economy. Regarding the methods, this research can be classified as a descriptive field study and has a qualitative-quantitative approach. The sample consisted of 15 active companies in Maceió and the data were collected from questionnaires applied to the managers, later analyzed and tabulated. Within this, 66% of the interviewees stated that the work of the accountant is important for the issuance of guides for payment of taxes and for compliance with ancillary obligations, which reveals a focus on complying with the legislation. Most business owners reported that they have never been presented with other accounting solutions, suggesting that the use of "legal accounting" may reflect the lack of initiative of accounting professionals to change the image transmitted to managers. For the sample surveyed, the lack of communication with the accountant, disbelief in accounting and the lack of knowledge of other accounting assignments, explain the lack of full use of accounting as a tool to support decisions and, consequently, the belief that the accountant is heavy for company, only serving to generate expenses for them. The results suggest that accounting and its tools are not fully utilized, and therefore their value as a useful tool in decision making and evaluation by micro and small managers is needed.