A Contabilidade como ferramenta de gestão para os Microempreendedores Individuais (MEIs): “um estudo de caso realizado na cidade de União dos Palmares/ AL no segundo semestre de 2023”

Abstract

The formalization of microenterprises in Brazil was made possible by the promulgation of Complementary Law 128 in 2008, which established the category of Individual Microentrepreneur (MEI). This initiative contributed to the transition of many people from the informal to the formal sector, bringing significant benefits. In this work, an analysis was conducted on the importance of accounting from the perspective of Individual Microentrepreneurs (MEIs) in the city of União dos Palmares, Alagoas, with the objective of investigating the MEIs' perception of accounting as fundamental for the growth of their enterprises, as well as for decisionmaking. To consolidate this objective, a questionnaire was administered to 23 microentrepreneurs. The method used was data analysis and then the application of the Survey method, in a qualitative way. The results highlight that, although MEI has no legal obligation to adhere to accounting advice, the vast majority understand that the presence of an accountant is essential for the growth and progress of these enterprises. They make use of accounting as they face difficulties in managing their businesses. The MEIs surveyed recognize that the information provided by these professionals plays a crucial role in strategic decision-making and have the intention of continuing in the field in which they operate. However, the need to raise awareness among those who do not use it stands out, in order to ensure that MEIs are successful in their businesses.