Gestão feminina em micro e pequenas empresas: resiliência e adoção de práticas contábeis gerenciais

Abstract

This study aims to analyze the relationship between the resilience of women managers of Micro and Small Enterprises - MSEs and the adoption of managerial accounting practices. To meet this objective, we sought to map the profile of women managers of micro and small companies, identify the level of resilience, determine the level of adoption of managerial accounting practices, investigate the relationship between levels of resilience and the adoption of accounting practices and also to verify the influence of resilience and the adoption of managerial accounting practices in the management of women in MSEs. The reference encompassed managerial accounting, female management and resilience. Methodologically, the research is classified as quantitative, descriptive and survey. The population is composed of women managers of MSEs, from the central region of Rio Grande do Sul. The final sample consisted of 56 respondents. Data collection was carried out through an online questionnaire, with the resilience scales by Lopes and Martins (2011) and the adoption of managerial accounting practices by Barreto (2019). Data analysis comprised descriptive statistics, reliability, correlation and structural equation modeling. The results show that 96.4% of managers are highly resilient and that 46.4% consistently adopt managerial accounting practices in decision making. The structural model pointed out that resilience explains 26.5% of the adoption of managerial accounting practices. Thus, it is concluded that resilience is an antecedent for the adoption of managerial accounting practices. The study presents different contributions, the main one being to reduce the gap between resilience and the adoption of managerial accounting practices in female management.