FATORES CONDICIONANTES NA UTILIZAÇÃO DA CONTABILIDADE GERENCIAL PARA A TOMADA DE DECISÃO: UM ESTUDO MULTICASO COM MICRO E PEQUENAS EMPRESAS DE POUSO ALEGRE - MG.

Abstract

The present research was developed with the objective of understanding the perception of managers of micro and small companies - MSEs in the city of Pouso Alegre - MG, in relation to managerial accounting and the use of its instruments to aid management and decision-making in their businesses and is justified by the importance of these companies in the national economic scenario, since this group represents 98.5% of all companies incorporated in the country, and is also responsible for more than 54% of formal jobs. Another relevant factor is to understand factors that lead to the early closure of these companies, since their average time of existence is 14 years, and 23% are closed before completing 5 years. Methodologically, the study is characterized as descriptive with a qualitative approach, opting for the application of semi-structured interviews with 16 managers of MSEs in the target city of the research, performing the analysis of the data collected through the Lexical Analysis technique using the IRAMUTEQ software for analysis of the textual data such as: word frequency calculation, word cloud and more complex analyses: similarity analyses. The research revealed the absence of managerial controls by managers as one of the relevant factors for the short survival of these companies and also highlighted managerial accounting as an important instrument for management and decision making in these companies. The perception of managers in relation to these instruments was also analyzed, as well as the use and non-use of management accounting in their businesses. However, there was a considerable lack of knowledge of management accounting practices on the part of these managers, which leads most of them not to use management accounting and its instruments in their companies. The results showed that in the perception of the managers of the MSEs studied, management accounting and its instruments can indeed contribute to better management and decision-making in their companies.