As causas da mortalidade de micro e pequenas empresas: uma visão contemporânea dos contadores

Abstract

The greater complexity of the business environment, given the characteristics of a globalized market, high competitiveness and stiff competition, brought greater needs and requirements regarding the management of companies. In this scenario, the Micro and small companies face difficulties to remain on the market, due to several factors, mainly associated with the lack of a largest planning or because of the impulsiveness of entrepreneurs, which purport to still open companies by necessity and not by chance. The Accounting Professional, to ensure compliance with your mission of aide, is rarely consulted and what is required is only to be registered the company. Accordingly, the accounting that could contribute to decision-making on opening conditions by which the company would succeed in your activity is repressed and may never be known by the new Manager. For the preparation of the present research based on surveys of Ghilardi in 2011 and Sebrae in 2016, for the comparative with the current time. It was a planned interview with the counters to analyze how the counters realize the current moment in relation to the reasons that determine the mortality of MEPs. The result revealed little evolution. And that the basic conditions for maintenance in a company's activity with these characteristics, such as: do market research, meet and optimize how your company undertake and, above all, maintain the professional accounting advice, are not yet being carried out.