Relação entre as características dos microempreendores individuais e as práticas de controles financeiros e não financeiros

Abstract

This study aimed to analyze the relationship between the characteristics of individual microentrepreneurs in the municipality of Olho D’água das Flores (AL) and the financial and non-financial control practices in their businesses. This descriptive, exploratory and quantitative research contained a sample of 57 individual microentrepreneurs and, to achieve the objective, a questionnaire (survey) adapted from the model by Lopes et al. (2014) was used, structured in three parts and containing 14 open and closed questions. As for the data analysis techniques, descriptive statistics and the non-parametric statistical test Kruskal-Wallis correlation coefficient and the Mann-Whitney U test were used. The results obtained indicated that the MEIs used some non-financial control practices and financial control instruments. In addition, it was observed that the higher the entrepreneurs’ level of education, the more nonfinancial and financial control instruments were used by the business. Therefore, more educated entrepreneurs tend to implement more appropriate management practices, which tends to improve organizational results. Another important finding was that MEIs that have been operating in the market for longer adopt more non-financial and financial control instruments. Thus, enterprises that have been operating for longer tend to have more structured management processes, which are necessary for business growth.