Informações contábeis e financeiras em microempresas: a visão de gestores da indústria de confecção em Sant’Ana do Livramento

Abstract

This study aims to analyse the perception of the managers of micro-enterprises of Sant’Ana do Livramento, the clothing industry, on the use and relevance of accounting and financial information, for decision-making. The research focuses on the presentation of the use and the 2 importance that the accounting and financial information has for the managers interviewed, as well as the benefits that this information provides. The following themes are addressed in the theoretical reference: Accounting; the relevance of the accounting and financial information; and the micro-enterprises. The data collection was conducted through structured interviews with the managers of four micro-enterprises in the manufacturing industry of Sant’Ana do Livramento. The data was analyzed qualitatively through the analysis of content. In the presentation of the results was demonstrated the similarities between the managers profiles, the knowledge they possess on the subject, and the practice of the use of accounting and financial information. In the final considerations, the study highlights that managers perceive the importance of accounting and financial information for their organizations, and the majority of respondents have demonstrated to use and request at least one or more accounting statements, as well as elaborate the cash flow and cost-and-selling price calculations.