Percepção dos gestores de escritórios contábeis quanto ao uso de ferramentas gerenciais em micro e pequenas empresas

Abstract

The present study aimed to verify the perception of managers of accounting offices regarding the use of management tools by Micro and Small Companies (MSE's) in the city of São José da Tapera - AL. This research, of a descriptive and quantitative nature, contained a sample of 20 offices and, in order to reach the objective, a questionnaire was used, adapted from the study by Aquino and Lima Filho (2021), structured in two parts and containing 07 questions open and closed. The results showed that the main management accounting services provided by the offices were Tax Planning and Cash Flow. However, it was found that entrepreneurs are not willing to pay an additional amount for managerial services and are not interested in obtaining accounting advice to assist in the management of the company. It should be noted that this lack of interest means that offices do not offer other services to support the management of companies. Finally, most managers believe that MSE's can use Cash Flow and Tax Planning, due to the fact that these managerial tools help management to identify any surpluses or shortages of cash even before they happen and lawfully reduce the amount of money to be delivered to the government, respectively.