Análise do perfil e do uso da informação contábil pelos microempreendedores individuais de um shopping popular do município de Maceió

Abstract

The aim of this work was to analyze the profile and use of accounting information by individual microentrepreneurs in a popular shopping mall in the Municipality of Maceió. The study in terms of objective was descriptive, in terms of procedure it was of the survey type and, in relation to the approach, it was quantitative. To this end, a questionnaire was used, which was applied in person to micro-entrepreneurs from a popular shopping mall in the center of Maceió, resulting in 58 respondents. In view of the results obtained, regarding the MEI profile, it was observed that the proportion by gender is mostly male, the predominant age group is between 30 and 39 years old, the education with the greatest emphasis is elementary education, the main motivation for opening the MEI is the desire to undertake, they had work experience in a similar company prior to the opening of MEI and had MEI activity as their main source of income, the majority were in the commerce sector, at the opening they received personal and professional guidance (accountant and/ or consultant), they practically do not seek information and accounting and management guidance about the MEI, the main difficulty encountered is acquiring customers and competing with the competition, the majority do not use loans, they noticed improvements when gaining registration as a legal entity.