Gestores de micro e pequenas empresas: a percepção da relevância das DFs

Abstract

The aim of this study was to verify the relevance of financial statements for MSEs according to the perception of their managers, as well as their use for decision-making purposes. The research field consisted of five managers, owners of micro and small companies in the cities of Governador Valadares, Juiz de Fora and Viçosa. A questionnaire was used to verify the perception and use of the main financial statements: balance sheet, income statement and cash flow statement. The results of the survey indicate that the owners have the perception that the reports are relevant, but use them little in practice because they don't understand the subject. While they claim to know and consider some reports important, such as the balance sheet and income statement, not all of them were able to explain the concept and how they help in decision-making. This means that most of them extract little information from the accounting reports, focusing more on the use of financial planning. As a result, the decision-making process is not carried out in the most appropriate way because it is based on a small amount of information.