Perception of accounting recording in the design of individual microentrepreneurs in the municipality of Porto Velho (RO)

Abstract

This paper proposes an analysis of the perception of individual micro-entrepreneurs in the city of Porto Velho (RO) on bookkeeping practices in the organization as an aid in business management, as well as measuring the reliability of the small business owner in relation to the professional accounting. To understand this purpose, the qualitative-quantitative research method was used, which was carried out through a bibliographical research and interviews applied to managers, consisting of questions that allowed the identification of the social and institutional profile, the accounting organization in microenterprises and the perception of micro-entrepreneurs on bookkeeping. The results obtained demonstrate that entrepreneurs have experience in management, as companies have been operating in the market for more than 5 years. Managers evaluated the services performed by the accountant, in which most functions related to management support, planning, reporting, with grades below average, a fact that demonstrates the devaluation of accounting as a management support tool by these entrepreneurs. Companies adopt internal control procedures by technological, mechanical and manual means, treating with great importance the need to maintain the supervision of their income, expenses and stock, however only one company has an accounting professional to carry out these activities. As for the organizations' future projections, the managers' perspectives revolve around the same purpose: business expansion, which they believe the main factors to achieve these objectives are: marketing and advertising, not considering accounting advice as important.  Regarding the perception of managers about bookkeeping, the results show that respondents are not aware of the main information of this technique, such as documents, benefits, risks and burdens, in addition to not being able to observe its usefulness within the organization. This is justified when managers present the accounting services contracted/used in the company, namely: payroll, labor guidance and submission of annual statements, where no entrepreneur makes use of bookkeeping. It is necessary to deepen the knowledge of managers in relation to bookkeeping, which is why the accounting professional is absent within these organizations, encouraging resistance to using accounting services in the management and decision-making process.