Contabilidade gerencial: percepção dos gestores de micro e pequenas empresas

Abstract

O objetivo consiste em analisar a percepção dos gestores em relação a utilização da contabilidade gerencial em micro e pequenas empresas como ferramenta que pode auxiliar na tomada de decisão. Os procedimentos metodológicos caracterizam como descritiva, de levantamento e quantitativa. Os resultados evidenciam que 65% das empresas indicam a questão financeira como elemento primordial, enquanto que 73% mencionam que a contabilidade gerencial é uma importante ferramenta de controle, e 90% conhecem seus os benefícios, além disso, todos os respondentes afirmam que gostariam de utilizar mais ferramentas de contabilidade gerencial em suas empresas, enquanto que apenas 49% a utiliza para tomada de decisões.

How is risk different in family and non-family businesses? A comparative statistical analysis during the COVID-19 pandemic

“…In Table 8, the coefficient of determination showed that in non-family businesses, the model explains 56.3% of the variance of financial risk perception, and in family businesses, it explains 62.8%, which is in agreement with Riedi et al (2020), who consider that most of the family businesses are more attentive to the financial area. The adjusted model is significant both on non-family businesses [ F (6,550) = 120.18 and p < 0.001] and family businesses [ F (61,083) = 307.31 and p < 0.001].…”

“…Legal risk perception positively influences the perception of financial risk both on family businesses ( β = 0.27 and p < 0.001) and non-family businesses ( β = 0.32 and p < 0.001), which supports the H2b. Riedi et al (2020) observed that most micro and small businesses highlight the importance of the financial area. For Santos et al (2018), the use of high-quality financial information must be kept as an imperative and is a differentiating factor between family businesses.…”

“…Ames et al (2020) refer to the good name of the family and the social relationships too, as well as the maintenance of the business in the long run, which is also achieved by the decrease of the financial risk. Anderson and Reeb (2003) and Riedi et al (2020) understand that family businesses present greater returns than non-family businesses and, therefore, can better fulfil their commitments.…”

“…Most micro and small companies are more attentive to the financial area and even give more attention to that area than to the tax area (Riedi et al , 2020). For Geney (2021), the company must have access to financial information fast and conveniently to ensure the quantitative information necessary to forecast the financial situation.…”