Comprehension and use of accounting information by small entrepreneurs in management process

Abstract

SEBRAE data (2014) emphasize that the Micro and Small Enterprises – MSEs respond for about 91% of jobs and 27% of Gross Domestic Product. However, despite the importance of MSEs, there is a small interest still in order to know, analyze and propose alternatives to this business segment. The present study aims to verify if the managers of MSEs receive, understand and use accounting information in management process. Three constructs were investigated (1) understanding of information, (2) use of information and (3) receipt of information and the relationship between manager and accountant. The sample consisted of 50 companies in the Midwest of the State of Paraná. Data collection was conducted in person, through a questionnaire with open and closed questions with Likert scale. The results show that managers receive the information, do not understand them, but use them as an aid in your decision making process, within the limits of their understanding. Also observed that the level of schooling of the manager interferes with comprehensibility of information. With α <0.01 was shown that the education level of the manager is crucial in understanding the information, since there is a difference between the mean score of each group.