Empreendedorismo em detalhes: microempreendedor individual, comportamento financeiro e planejamento financeiro empresarial

Abstract

The central question of the study was the financial decision-making of Individual Microentrepreneurs (IMEs) and how these decisions are associated with corporate financial planning. Data were collected in Sant’Ana do Livramento, using a structured questionnaire, applied to 63 IMEs. For data analysis, descriptive statistics, exploratory factor analysis (EFA) and Spearman correlation analysis were used. The results report that the majority identify as female, with an average age of 39 years, of white ethnicity, with completed secondary education and married. As for financial management, the MEIs reported using some control tools, predominantly the simplest ones, such as passbooks and cash books. In general, the personal financial behavior of IMEs was satisfactory, with higher averages. To analyze business financial planning, EFA was carried out, identifying three factors: managerial knowledge, difficulties in financial management and control and business planning. An association was evident between personal financial behavior and the three business planning factors. It can be inferred that better MEI financial behaviors are associated with better management knowledge and business control and planning, with a positive correlation. The negative correlation reports that better personal financial behaviors reduce difficulties in financial management. The contributions demonstrate the importance of personal financial behavior for business planning, since IMEs' financial decision-making is unified, as they are owners and managers of the business.