Fatores determinantes da mortalidade de micro e pequenas empresas da região metropolitana de Florianópolis sob a ótica do contador
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Arquivos
Data
2011
Tipo de documento
Dissertação
Título da Revista
ISSN da Revista
Título de Volume
Área do conhecimento
Ciências Sociais Aplicadas
Modalidade de acesso
Acesso aberto
Editora
Autores
Nascimento, Marcelo
Orientador
Lima, Carlos Rogério Montenegro de
Coorientador
Resumo
As mudanças que ocorrem na economia e a crescente de países emergentes como o Brasil levam a sociedade a buscar novos desafios em suas vidas. O sonho de ter o próprio negócio faz com que as pessoas se tornem empreendedoras. Muito desses novos projetos acabam se transformando em micro e pequenas empresas (MPEs), onde segundo o Anuário do Trabalho na Micro e Pequena Empresa (SEBRAE, 2008), no Brasil as MPE representavam 97,5% do total de empresas constituídas no país, contribuindo diretamente para a economia gerando postos de trabalho e renda. Porém 22% destas empresas decretam falência antes de completar os dois primeiros anos de existência. Embora essas MPE¿s tenham grande participação na economia nacional, é possível verificar altos índices de mortalidade precoce de micro e pequenas empresas gerados por vários fatores. Neste contexto, o objetivo deste projeto é analisar sob a ótica do contador os fatores determinantes para a mortalidade precoce das micro e pequenas empresas na cidade de Florianópolis. A fim de obter maiores informações sobre os aspectos que levam as empresas a sucumbirem foi realizada uma pesquisa quantitativa. Para a coleta de dados foi aplicado um questionário junto a 141 contadores de escritórios da região metropolitana de Florianópolis. Foi possível identificar que a maioria dos fatores citados pelas literaturas especializadas são os mesmos citados sob a ótica do contador. Porém dois fatores citados nas literaturas não foram cruciais sob a ótica do contador para a falência das MPE¿s, entre os que não estão relacionados diretamente com a falência: o nível de escolaridade do empreendedor e a carga tributária.
The changes occurring in the economy and growing emerging countries such as Brazil lead the society to seek new challenges in their lives. The dream of having your own business causes people to become entrepreneurs. Many of these new projects end up turning into micro and small enterprises (MSE), where according to the Yearbook of Labour in Micro and Small Enterprises (SEBRAE, 2008), the MSE in Brazil represented 97.5% of total enterprises established in the country, directly contributing to the economy by generating jobs and income. However 22% of these companies enact bankruptcy before completing the first two years of existence. Although these MSE have great participation in the national economy, it is possible to see high rates of early mortality of micro and small enterprises generated by various factors. In this context, the objective of this project is to analyze the perspective of the accountant to the determining factors for early mortality of micro and small enterprises in the city of Florianopolis. To learn more about the aspects that lead companies to succumb, was realized a quantitative research. For data collection a questionnaire was administered to 141 accountants of offices from the metropolitan region of Florianopolis. It was possible to identify that most of the factors cited by the specialized literature are the same under the perspective of the accountant. Even so, two factors cited in the literature were not crucial under the perspective of the accountant to the failure of MSE, among those that aren¿t directly related to the failure: level of education of the entrepreneur and the tax burden.
The changes occurring in the economy and growing emerging countries such as Brazil lead the society to seek new challenges in their lives. The dream of having your own business causes people to become entrepreneurs. Many of these new projects end up turning into micro and small enterprises (MSE), where according to the Yearbook of Labour in Micro and Small Enterprises (SEBRAE, 2008), the MSE in Brazil represented 97.5% of total enterprises established in the country, directly contributing to the economy by generating jobs and income. However 22% of these companies enact bankruptcy before completing the first two years of existence. Although these MSE have great participation in the national economy, it is possible to see high rates of early mortality of micro and small enterprises generated by various factors. In this context, the objective of this project is to analyze the perspective of the accountant to the determining factors for early mortality of micro and small enterprises in the city of Florianopolis. To learn more about the aspects that lead companies to succumb, was realized a quantitative research. For data collection a questionnaire was administered to 141 accountants of offices from the metropolitan region of Florianopolis. It was possible to identify that most of the factors cited by the specialized literature are the same under the perspective of the accountant. Even so, two factors cited in the literature were not crucial under the perspective of the accountant to the failure of MSE, among those that aren¿t directly related to the failure: level of education of the entrepreneur and the tax burden.
Palavras-chave
Pequenas e médias empresas - Administração, Falência, Contadores