Mortalidade de micro e pequenas empresas: a percepção dos Contabilistas acerca dos fatores condicionantes da descontinuidade das micro e pequenas empresas da cidade de Sousa - PB.

Abstract

The dynamic and economic growth of a given country or region, depends, sufficiently, on the capacity to create businesses that remain surviving, creating jobs and income, for the population for a sustainable period of time, in order to achieve a favorable positioning in the local economy. What most of the studies in the area indicates is that a great part of these small businesses do not perpetuate. It is presented, therefore, the present research, aiming to identify the factors which determine the mortality of micro and small companies in the city of Sousa-PB. From the list of professionals in accountancy provided by the Regional Accounting Council of Paraiba - CRC PB (Conselho Regional de Contabilidade da Paraíba) it may be carried with the investigation of perception that the accounting professionals owned regarding the factors considered as influential in the mortality of micro and small companies. For this end the research has been characterized as exploratory and descriptive. In addition to the survey data was developed a bibliographical research, in order to review the literature and give theoretical support to the theme. Based on survey data, according to the perception of the accountants, it can be confirmed that the mortality of MSC (Micro and Small Companies) in the city of Sousa-PB, is related not only to an isolated factor, but a whole being, according to the accountants, the main ones: tax burden, very high competition, lack of managerial knowledge and lack of qualified manpower. During the survey execution there were some limitations. Among them, we can highlight the difficulty of providing the list of professionals by the CRC-PB which has reduced the available time for data collection and consequently for the analysis and presentation of results. Due to the limitations faced in this survey, it became convenient suggest new studies which use a more comprehensive and reliable sample enabling the closure of gaps unaddressed in this survey.