O empreendedorismo social surge como uma nova forma de empreender, preocupado acima da geração de valor econômico, com o potencial de acréscimo de valor social incutido em determinado setor da sociedade. As micro e pequenas empresas vêm sendo objeto de estudo da contabilidade ao longo do tempo, porém os negócios sociais não parecem estar recebendo atenção devida tendo em vista serem um tipo inovador de negócio, que se preocupa com a transformação de uma sociedade que cada vez mais se questiona sobre os impactos ambientais e de desigualdade social causados pelo sistema econômico vigente. Neste sentido, o presente estudo teve por objetivo analisar o estado atual de interação entre a contabilidade e empreendedores sociais e, para além disso, indagar de quais formas um uso mais qualitativo da contabilidade pode assegurar o êxito deste tipo de negócios. O trabalho coletou seus dados por meio de entrevistas semiestruturadas com empreendedores sociais e profissionais de contabilidade que prestam serviços a esses empreendedores. Como resultado da análise das entrevistas, pôde-se vislumbrar um cenário de distanciamento entre a contabilidade e os negócios sociais. Porém já existem profissionais atentos a essa nova vertente de negócio, profissionais contábeis que enxergam um papel de destaque desse tipo de empreendimento por seu caráter de transformação social. Pretende-se com a pesquisa, além de outras coisas, agregar visibilidade aos negócios sociais, despertar maior interesse pelo tema nas pesquisas em contabilidade e conscientizar os empreendedores sobre os benefícios que o uso de uma contabilidade de qualidade pode trazer para seus negócios / Social entrepreneurship emerges as a new way of undertaking, preoccupied not only with the generation of economic value, but also with the potential for added social value instilled in a sector of society. Micro and small enterprises have been an increasingly research subject in accounting over time, but social businesses do not seem to be receiving proper attention due to being an innovative type of business, one that concerns itself with the transformation of a society that increasingly ponders on the environmental impacts and social inequality caused by the current economic system. In this sense, the present study aimed to analyze the current state of interaction between accounting and social entrepreneurs and, in addition, to question in which ways can a more qualitative use of accounting ensure the success of this type of business. This work collected its data through semi-structured interviews with social entrepreneurs and accounting professionals who provide services to these entrepreneurs. Through the analysis of the interviews, we could notice a scenario in which there is still some distance between accounting and social businesses. However, there are already some professionals paying attention to this new kind of business, accounting professionals who see a prominent role in this type of enterprise for its character of social transformation. The aim of the research is to add visibility to social affairs, to raise awareness of the topic in accounting research, and to make entrepreneurs aware of the benefits that the use of quality accounting can bring to their business

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-20T08:47:51Z No. of bitstreams: 1 Daniel Rodrigo de Sousa Santos.pdf: 1066257 bytes, checksum: 29d42e01a369839f40b5b243bc428fd2 (MD5) / Made available in DSpace on 2017-12-20T08:47:51Z (GMT). No. of bitstreams: 1 Daniel Rodrigo de Sousa Santos.pdf: 1066257 bytes, checksum: 29d42e01a369839f40b5b243bc428fd2 (MD5) Previous issue date: 2017-12-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / There are 8,687 accounting organizations in São Paulo city, which account for 14.27% of the Brazilian accounting offices. The accounting services offered by these companies are focused on meeting the accounting demands of micro and small enterprises, being that, as time goes by, they have also dedicated themselves to the provision of accounting services in the fulfillment of fiscal demands. However, since the creation of the Public Bookkeeping System (Sistema Público de Escrituração – Sped), the tax office has been modernizing itself and harmonizing the fiscal practices to the current accounting standards, therefore, accounting organizations must comply with accounting standards and, consequently, meet tax demands. Thus, this paper aims at highlighting the use of the new accounting standards in the provision of accounting service by the accounting offices which are located in São Paulo city, because, since the enactment of Law 11.638 / 07, that is, ten years ago, Brazil has initiated the process of harmonizing Brazilian accounting standards with international standards. To achieve such goal, a questionnaire containing open and closed questions regarding both the size of the companies served by the accounting offices and the standards to be applied to micro and small enterprises was prepared and sent to accounting professionals through stakehoulders, e-mails and social networks. Therefore, this study is based upon non-experimental data and on a descriptive transversal study, whose data collection was performed in a single moment. As conclusion, from the analysis of the answers in the questionnaires, it is possible to verify that accounting organizations currently do not comply with accounting standards and continue to link the provision of accounting services only to tax demands / O município de São Paulo possui 8.687 organizações contábeis, representando 14,27% dos escritórios de contabilidade brasileiros, cuja prestação do serviço contábil está focada em atender as demandas contábeis das microempresas e empresas de pequeno porte, sendo que, ao longo do tempo, veem também se dedicando à prestação de serviço contábil no atendimento às demandas fiscais. Entretanto, desde da criação do sistema público de escrituração (Sped), o fisco vem se modernizando e harmonizando as práticas fiscais às normas de contabilidade vigente, dessa forma, as organizações contábeis devem atender as normas contábeis e, por consequência, as demandas fiscais. Desse modo, o objetivo deste trabalho é evidenciar o uso das novas normas contábeis na prestação do serviço contábil pelos escritórios de contabilidade, localizados no munícipio de São Paulo, pois, desde a promulgação da lei 11.638/07, ou seja, há nove anos o Brasil iniciou o processo de harmonização das normas brasileiras de contabilidade aos padrões internacionais. Para atingir tal objetivo, elaborou-se um questionário com perguntas abertas e fechadas a respeito do porte das empresas atendidas pelos escritórios de contabilidade, das normas a serem aplicadas a microempresas e empresas de pequeno porte, encaminhando-o aos profissionais da área contábil através de stakehoulders, e-mails e redes sociais. Portanto, este estudo está baseado em dados não experimentais e pautado no estudo transversal descritivo, cuja coleta de dados foi realizada em um único momento. Como conclusão, a partir da análise das respostas dos questionários, é possível constatar que as organizações contábeis atualmente não atendem às normas contábeis e continuam atrelando a prestação do serviço contábil somente às demandas fiscais

This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.

This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.

The last 30 years have witnessed the appearance and rapid expansion of Islamic financial institutions operating both inside and outside the Islamic world. Islamic financial organisations are now operating in Western countries such as the UK, the US as well as most Islamic countries. The establishment of Islamic banks strengthens the need for Islamic accounting. Adopting or even modifying conventional accounting concepts, however, is insufficient to develop an accounting system which provides information that will lead to behaviour consistent with Islamic norms and objectives (Hameed, 2002). The Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established in 1990 as an independent organisation to adjust the financial reports of Islamic organisations to comply with Islamic Sharia'h requirement. By 2005, AAOIFI's membership consisted of 93 institutions spanning over 23 countries. This organisation has introduced a new system of business accounting by issuing Islamic accounting standards. AAOIFI have now issued 50 standards on accounting, auditing, governance, ethical and Sharia'h standards (Alchaar 2005). This study investigates and examines the extent of the application of the AAOIFI standards by Islamic banks in preparing their financial statements in Bahrain. Further, it explores whether the implementation of such standards provides relevant, reliable and sufficient information to the users of such information to assist them in decision-making. In addition, the awareness of the preparers of financial reports and progress in the quality of these financial reports has also been undertaken. Finally the thesis draws appropriate conclusion and following a critical reflection and recommends areas for further research.

O empreendedorismo social surge como uma nova forma de empreender, preocupado acima da geração de valor econômico, com o potencial de acréscimo de valor social incutido em determinado setor da sociedade. As micro e pequenas empresas vêm sendo objeto de estudo da contabilidade ao longo do tempo, porém os negócios sociais não parecem estar recebendo atenção devida tendo em vista serem um tipo inovador de negócio, que se preocupa com a transformação de uma sociedade que cada vez mais se questiona sobre os impactos ambientais e de desigualdade social causados pelo sistema econômico vigente. Neste sentido, o presente estudo teve por objetivo analisar o estado atual de interação entre a contabilidade e empreendedores sociais e, para além disso, indagar de quais formas um uso mais qualitativo da contabilidade pode assegurar o êxito deste tipo de negócios. O trabalho coletou seus dados por meio de entrevistas semiestruturadas com empreendedores sociais e profissionais de contabilidade que prestam serviços a esses empreendedores. Como resultado da análise das entrevistas, pôde-se vislumbrar um cenário de distanciamento entre a contabilidade e os negócios sociais. Porém já existem profissionais atentos a essa nova vertente de negócio, profissionais contábeis que enxergam um papel de destaque desse tipo de empreendimento por seu caráter de transformação social. Pretende-se com a pesquisa, além de outras coisas, agregar visibilidade aos negócios sociais, despertar maior interesse pelo tema nas pesquisas em contabilidade e conscientizar os empreendedores sobre os benefícios que o uso de uma contabilidade de qualidade pode trazer para seus negócios / Social entrepreneurship emerges as a new way of undertaking, preoccupied not only with the generation of economic value, but also with the potential for added social value instilled in a sector of society. Micro and small enterprises have been an increasingly research subject in accounting over time, but social businesses do not seem to be receiving proper attention due to being an innovative type of business, one that concerns itself with the transformation of a society that increasingly ponders on the environmental impacts and social inequality caused by the current economic system. In this sense, the present study aimed to analyze the current state of interaction between accounting and social entrepreneurs and, in addition, to question in which ways can a more qualitative use of accounting ensure the success of this type of business. This work collected its data through semi-structured interviews with social entrepreneurs and accounting professionals who provide services to these entrepreneurs. Through the analysis of the interviews, we could notice a scenario in which there is still some distance between accounting and social businesses. However, there are already some professionals paying attention to this new kind of business, accounting professionals who see a prominent role in this type of enterprise for its character of social transformation. The aim of the research is to add visibility to social affairs, to raise awareness of the topic in accounting research, and to make entrepreneurs aware of the benefits that the use of quality accounting can bring to their business

As Micro e Pequenas Empresas (MPEs) têm papel relevante na economia brasileira. Contribuíram com a formação de 27% do Produto Interno Bruto em 2011 (SEBRAE, 2014) e geraram 52% dos empregos formais no país em 2012 (SEBRAE, 2013). Apesar disso, 24,4% desses empreendimentos desaparecem nos primeiros dois anos de vida (SEBRAE, 2013). Essas empresas são os principais clientes dos contadores e escritórios contábeis que prestam, geralmente, serviços de escrita contábil, escrita fiscal, departamento pessoal e de abertura, alterações e encerramento de empresas. A consultoria contábil, além de oferecer apoio aos Proprietários Administradores de Pequenos Negócios (PAPNs) para enfrentar os desafios comuns às MPEs, representa uma área a ser explorada pelos contadores. A partir desse contexto, este trabalho procurou caracterizar a consultoria contábil a ser oferecida pelos profissionais de contabilidade aos PAPNs. Para isso, 23 entrevistas semiestruturadas foram realizadas com 8 PAPNs e 15 Especialistas, além de um relato de memória, gerando mais de 15 horas de áudio e 146 páginas de transcrições. A estratégia de análise das entrevistas foi a Grounded Theory, utilizando-se a técnica de codificação proposta por Charmaz (2006) e com o auxílio do software QSR-Nvivo, versão 10. De acordo com os dados analisados na pesquisa e com a literatura consultada, a natureza do serviço da consultoria contábil pode ser divida em três categorias: ferramentas (relatórios e técnicas de controles), aconselhamento e treinamento. Os aconselhamentos têm como principal foco ajudar o PAPN a sair do operacional para pensar no negócio, sua estratégia e administração e a desenvolver sua visão empreendedora. Para isso, é imprescindível que o contador busque preparo em múltiplas áreas, especialmente em administração. A relação de confiança entre o contador e o PAPN é essencial na consultoria contábil, bem como a adoção, pelo contador, de linguagem simples e clara. A consultoria coletiva é sugerida como um possível mecanismo de viabilizar economicamente a prestação desse serviço. Não se propõe aqui a substituição dos serviços oferecidos hoje pelos escritórios contábeis às MPEs, os quais são vistos pelos PAPNs como a principal função do contador, mas sim o seu complemento com o intuito de ajudar esse empresariado a superar as dificuldades específicas das empresas de menor porte. Afinal, como afirmam Marriott e Marriott (2000), os serviços tradicionais podem representar uma janela de oportunidade para a consultoria contábil. / The Micro and Small Enterprises (MSEs) have a relevant role in the Brazilian economy. They contributed to the formation of 27% of GDP in 2011 (SEBRAE, 2014) and generated 52% formal employment in the country in 2012 (SEBRAE, 2013). Nevertheless, 24.4% of these enterprises disappear in the first two years of life (SEBRAE, 2013). Those companies are the main clients of accountants and accounting firms that provide generally statutory accounting services, tax records, personnel department and opening, changes and closing of a business. The accountancy consulting offers support to Small Business Owners Administrators (SBOAs) to face common challenges to MSEs, and it represents an area to be explored by accountants. From this context, this study aimed to characterize the accounting consultancy to be offered by accounting professionals to SBOAs. For this, 23 semi-structured interviews were conducted with 8 SBOAs and 15 Specialists, plus a memory reporting, generating more than 15 hours of audio and 146 pages of transcripts. The interviews analysis strategy was the Grounded Theory, using the coding technique proposed by Charmaz (2006) and with the aid of QSR-Nvivo software, version 10. According to the data analyzed in the study and the literature, the nature of the accounting consultancy service can be divided into three categories: tools (reporting and control techniques), training and advice. The tools recommended by the consultant include reports, routines and essential control techniques to assist management and decision making of SBOA. Training is directed at understanding and \'how to do\' something, while advice is focused primarily on helping the SBOA exiting of enterprise operations to think about the business, its strategy and management and to develop their entrepreneurial vision. Therefore, it is essential to seek accountant preparation in multiple areas, especially in management. The trust relationship between accountant and the SBOA is essential in accounting consultancy, as well as the adoption by accountant of a simple and clear language. The collective consultancy is suggested as a possible mechanism of economically viable to provide that service. It is not proposed here to replace the services offered today by the accounting firms to MSEs, which are seen by SBOAs as the main function of accountant, but its complement in order to help these entrepreneurs to overcome the specific difficulties of small business. After all, as stated by Marriott and Marriott (2000), traditional services may represent a window of opportunity for the accounting consultancy.

Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Antonio_Celso_Aleixo.pdf: 617050 bytes, checksum: f40f1b414ea7e3c5ca13e4aadaaf9eae (MD5) Previous issue date: 2005-05-23 / This dissertation explores the concepts of measurement which supports to the accounting system of the companies, and investigate if they reflect practices of the managerial accounting. Are the small and medium size companies which compose the regional cluster of female shoes manufacturing, at the city Ja??, estate of S??o Paulo, object of observation this study. The general aim will be demonstrate that information based on criteria of managerial accounting, has better conditions to support the decision making process, even for small and medium size companies, despite their administrative structural limitation. The sample of the research, which has been intensionally chosen, is composed by fifteen small and medium size shoes companies, which have been classified under Fiesp's criteria. Those companies have been chosen among a population that ranges sixty small and medium size shoes companies, registered in the cadastre at the City Hall of Ja??. The study indicates that those companies choose by the principals accounting concepts, when they measure their operations, worrying only whith what has been established by the tributary legislation, specially, to the measurement of annual profit. / O trabalho explora os conceitos de mensura????o que d??o suporte ao sistema de informa????o cont??bil das empresas, e investiga se os mesmos refletem pr??ticas de Contabilidade Gerencial. S??o as empresas de pequeno e m??dio porte que, formam o cluster regional da fabrica????o de cal??ados femininos, no Munic??pio de Ja??, Estado de S??o Paulo, objeto de observa????o deste estudo. O objetivo geral ser?? demonstrar que, informa????es baseadas em crit??rios de mensura????o de Contabilidade Gerencial, possuam melhores condi????es de apoiar o processo de tomada de decis??o, mesmo para empresas de pequeno e m??dio porte, em que pesem as conhecidas limita????es em suas estruturas administrativas. A amostra da pesquisa, escolhida intencionalmente, ?? composta por quinze empresas de pequeno e m??dio porte do setor cal??adista, classificadas de acordo com crit??rio definido pela FIESP. Foram escolhidas a partir de uma popula????o de sessenta empresas de pequeno e m??dio porte, registradas no Cadastro da Prefeitura Municipal de Jahu. O estudo indica que, ao mensurar suas opera????es, estas empresas optam pelos conceitos que d??o suporte aos Princ??pios Fundamentais de Contabilidade, preocupando-se, exclusivamente, com o que determina a legisla????o tribut??ria vigente, especialmente, as regras para apura????o do lucro anual.

Made available in DSpace on 2015-12-04T11:45:23Z (GMT). No. of bitstreams: 1 Daniel_Azevedo_Palma.pdf: 659411 bytes, checksum: 8ec62284ef0174631fb56ce15397dfef (MD5) Previous issue date: 2005-06-23 / The work involves theoretical references, concerning MPEs (Small and Medium Businesses) concepts, classifications and accounting, and includes a field research in the city of Una??, Minas Gerais, Brazil. The research tried to identify main characteristics of professional relationship between ESCs (accounting companies) and MPEs, determining how information generated by ESCs can be better used by MPEs management. The resulting sample confirmed MPEs individual feature, i.e., most tasks are generally centralized and performed by the owner. Another MPEs feature is that most partners and owners have only high school education. However, the average life of such companies is fairly high according to Brazilian standards. Also, the research revealed the use of SIMPLES (Unified System for the Payment of Taxes and Contributions by Small Businesses) as the primary taxation form. For these companies, accounting services are mainly rendered by third-party accounting companies. The accounting companies?? structure is also small, with few employees, and a significant percentage of owners having only a technical degree on accounting. Although MPEs and ESCs have stated that accounting information are useful for management, and that all records are worth entering, in some cases records are not complete, negatively affecting information quality. As a result, these information do not reflect company's reality. Therefore, besides record omission, the level of MPEs accounting information generated by Corporate Accounting is low, due to some evaluation criteria used for inventory and assets, which may not reflect company's reality. This shows how low is the usefulness of accounting information generated by ESCs as an aid to MPEs management. Another point worth mentioning is that in general MPEs receive from ESCs only those information that just try to fulfill tax legislation requirements, and ultimately are not useful to management. Concerning statements that MPEs and ESCs believe should be generated, the research shows that they contain detailed information that would contribute for company's management. However, MPEs reported the lack of need as the main reason why these statements are not used. The use of accounting support was reported as something good or excellent by MPEs, but most of them informed that accountant professionals are not prepared to help them managing the company. Nonetheless, most MPEs are willing to pay an extra fee to obtain better services and reports from accountants. In summary, contributions for MPEs management are necessary, but also require development from involved parties, in order to generate information that may reflect the company's economic, financial and equity reality, showing amounts that provide a future-focused analysis. In this aspect, the Balan??o Perguntado (Asked Balance Sheet) is a tool to help obtaining more realistic information for the company. In addition to management information, both owners and accounting professionals need a good knowledge of Finance and their business segment, allowing the analysis of investment risk and return rates. / Neste trabalho, al??m do referencial te??rico, envolvendo conceitos e classifica????es da MPE, e tamb??m da Contabilidade, realizou-se uma pesquisa de campo na cidade de Una?? -MG, em que se procurou identificar as principais caracter??sticas existentes na rela????o profissional entre as Empresas de Servi??os Cont??beis (ESC) e a Micro e Pequena Empresa (MPE) e verificar como as informa????es geradas pelas ESCs podem ser mais bem utilizadas na gest??o das MPEs. Obteve-se uma amostra corroborando a caracter??stica individual da MPE, em que o propriet??rio, normalmente, ?? centralizador e executor da maioria das tarefas. Apresentou-se tamb??m uma grande parte dos s??cios e propriet??rios que possuem apenas at?? o 2?? grau. Apesar de tais caracter??sticas, estas empresas possuem uma m??dia de vida relativamente alta para os padr??es brasileiros. Detectou-se a ado????o do Simples por parte das MPEs como a principal forma de tributa????o. Nestas empresas os servi??os cont??beis s??o realizados principalmente por empresas de servi??os cont??beis terceirizadas. Em rela????o ??s empresas de servi??os cont??beis, estas tamb??m possuem pequenas estruturas, poucos funcion??rios, e uma representativa parcela de propriet??rios s??o apenas t??cnicos em contabilidade. Verificou-se que apesar de as MPEs, e tamb??m as ESCs, terem declarado que as informa????es cont??beis s??o ??teis ?? gest??o, e que compensa registrar todas as movimenta????es, em alguns casos, n??o h?? na pr??tica o registro completo das movimenta????es, o que contribui, portanto, para o comprometimento da qualidade das informa????es cont??beis, tendo como conseq????ncia o fato de estas n??o refletirem a realidade da empresa. Ressalta-se, assim, que al??m da omiss??o de registros pelas MPEs, constata-se a fragilidade das informa????es cont??beis geradas pela Contabilidade Societ??ria, que, em fun????o de alguns crit??rios de avalia????o de estoques e ativos, por exemplo, podem n??o refletir a realidade da empresa. Com isso, percebe-se a pouca utilidade das informa????es cont??beis geradas pelas ESCs, para aux??lio na gest??o da MPE. Observa-se que as MPEs em geral recebem informa????es das ESCs as quais procuram atender essencialmente ??s exig??ncias da legisla????o fiscal, n??o se caracterizando como ??teis ?? gest??o. J?? em rela????o aos relat??rios que as MPEs e as ESCs acreditam que deveriam ser fornecidos ??s MPEs, foi poss??vel verificar sobretudo relat??rios com informa????es detalhadas e pass??veis de contribui????o para a gest??o das empresas. Relatou-se a falta de necessidade por parte das MPEs, como principal motivo para a n??o-utiliza????o destes relat??rios. As MPEs declararam como boa ou ??tima a utiliza????o de assessoria de um contador, por??m grande parte informou que os contabilistas n??o est??o preparados para auxiliar os empres??rios na gest??o das empresas. Apesar desse cen??rio, deve ser destacada a disposi????o de grande parte das MPEs em pagarem algo a mais para obten????o de melhores servi??os e relat??rios. Enfatiza-se, portanto, a necessidade de contribui????o para a gest??o da MPE, por??m, para isso, h?? a necessidade de uma evolu????o, em que as informa????es geradas possam refletir a realidade econ??mica, financeira e patrimonial da empresa, com valores que permitam efetuar an??lises com foco para o futuro. Nesse sentido, o Balan??o Perguntado apresenta-se como uma ferramenta capaz de obter informa????es mais pr??ximas da realidade da empresa. Por??m, al??m da necessidade do fornecimento de informa????es gerenciais, ?? preciso que os empres??rios e contadores possuam conhecimento sobre Finan??as, sobre o neg??cio da empresa, de forma que permita a an??lise dos riscos do investimento, bem como as taxas de retorno.

Made available in DSpace on 2015-12-04T11:45:26Z (GMT). No. of bitstreams: 1 Elaine_dos_Santos_Terrataca_Almeida.pdf: 606918 bytes, checksum: 2e9a7f842ecec65d009bd2128ef65cd2 (MD5) Previous issue date: 2003-05-09 / In the modern market the companies face several challenges daily. The globalization has reduced the frontiers between the countries, extended the commercial relation, increased the competition, required from the companies more and more quality in their products and services. In this environment many of the companies are able to grow and develop, while others cannot even survive. Most companies in Brazil and of the several other countries around the world are micro and small ones. They represent approximately 99% of the market, and they employ a great number of the world population, and they are considered a solution to unemployment. The mortality rate of the micro and small companies has been the target of attention from several countries and organizations in the world. The OECD - Organisation for Economic Cooperation and Development, for example, is working with Eurostat - The European Statistical System (The Statistical Office of the European Community), to examine the possibility to realize statistics at the international level in order to get more details about the factors of success, survival and failure of the companies. Brazil has a high mortality rate and one of the reasons is the lack of management capacity of the entrepreneurs. A concern with the creation, development and survival of the micro and small companies can be observed all around the world. The measures to reach this target include the improvement of the management capacity. This research proposes a reflection about the main difficulties of the micro and small companies and their characteristics. The aim of this research is to present management techniques, and to suggest reports models that can be used in commercial micro and small company. / No mercado atual as empresas enfrentam v??rios desafios di??rios. A globaliza????o reduziu as fronteiras entre os pa??ses, expandindo o relacionamento comercial, aumentando a concorr??ncia, e exige das empresas cada vez mais qualidade nos produtos e servi??os prestados. Neste ambiente muitas empresas conseguem crescer e se desenvolver, enquanto outras sequer conseguem sobreviver. A maioria das empresas do Brasil e de v??rios pa??ses do mundo ?? micro e pequena. Tais empresas representam aproximadamente 99% do mercado, empregam grande parcela da popula????o mundial e s??o consideradas como uma das sa??das para diminuir o n??vel de desemprego. A taxa de mortalidade das microempresas e empresas de pequeno porte tem sido alvo de aten????o de v??rios pa??ses e organiza????es mundiais. A OECD - Organisation for Economic Cooperation and Development (Organiza????o para Coopera????o e Desenvolvimento Econ??mico), por exemplo, est?? trabalhando com a Eurostat - The European Statistical System (Ag??ncia Estat??stica da Comunidade Europ??ia), para examinar a possibilidade de se realizar uma estat??stica em n??vel mundial para obter mais detalhes dos fatores determinantes do sucesso, sobreviv??ncia e fal??ncia das empresas. O Brasil apresenta uma elevada taxa de mortalidade de empresas e uma das causas desta mortalidade ?? a falta de habilidade do pequeno empreendedor para administrar o seu neg??cio. Em v??rios pa??ses do mundo, observa-se que h?? uma preocupa????o com a cria????o, desenvolvimento e sobreviv??ncia das microempresas e empresas de pequeno porte. As medidas efetivadas para atingir esses objetivos incluem a capacita????o gerencial do pequeno empreendedor. Este trabalho de pesquisa prop??e uma reflex??o sobre as principais dificuldades da microempresa e da empresa de pequeno porte e suas caracter??sticas. O objetivo deste trabalho ?? apresentar t??cnicas de gerenciamento e sugerir modelos de relat??rios que possam ser utilizados na microempresa e na empresa de pequeno porte do setor do com??rcio.