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The objective of this study has been to investigate the use of accounting information in the management of micro and small enterprises in the municipality of Poção, located in the State of Pernambuco, Brazil. By establishing this objective, the research intends to contribute to the study of the use of accounting information in the management of micro and small enterprises. The research is characterized as descriptive with a quantitative approach, and it has involved field research with the application of a questionnaire to micro and small entrepreneurs in the municipality of Poção. The results have revealed, among other aspects, that most micro and small entrepreneurs who have an accountant in their company use accounting information for decision-making. On the other hand, although 87.9% of the respondents recognize the importance of accounting information for management, 36.4% do not have an accountant. Furthermore, although managers of micro and small enterprises in the municipality of Poção consider accounting information to be important, its use in the decision-making process is not widespread given that their managers generally rely more on their own experience and, in some cases, even on intuition, thus failing to enjoy the benefits that this information can bring to the management of the company. O objetivo deste estudo foi investigar o uso da informação contábil na gestão das micros e pequenas empresas do município de Poção, localizado no Estado de Pernambuco, Brasil. Ao estabelecer esse objetivo, a pesquisa pretende contribuir com o estudo do uso da informação contábil na gestão das micro e pequenas empresas. A pesquisa se caracteriza como descritiva, de abordagem quantitativa, e envolveu pesquisa de campo com aplicação de questionário aos micros e pequenos empresários do município de Poção. Os resultados revelaram, dentre outros aspectos, que a maioria dos micros e pequenos empresários que possuem contador em sua empresa utiliza a informação contábil para tomada de decisão. Por outro lado, apesar de 87,9% dos respondentes reconhecerem a importância das informações contábeis para a gestão, 36,4% não possuem contador. E, embora os gestores das micros e pequenas empresas do município de Poção considerem as informações contábeis importantes, seu uso no processo decisório não ocorre de forma ampla, dado que seus gestores geralmente confiam mais na própria experiência e, em alguns casos, até mesmo na intuição, deixando de usufruir dos benefícios que essas informações podem trazer para a gestão da empresa.

Given the increasing complexity of the business environment, which has a considerable impact on Micro and Small Enterprises (MSE), innovation becomes the key to creating and maintaining competitive advantages, generating positive results for both companies involved in the process of innovation, and for the economy as a whole. The present research had as objectives to verify how the innovation presents itself in the MSE of the State of Piauí, to identify the determinants of innovation for the MSE of the interior and of the capital. In addition, it was intended to verify if there was an association between the geographical location and the innovation. For this, the study was based on a sample of 617 MSE distributed in six cities of the State of Piauí. The data were collected through the application of the Innovation Radar conducted by the Brazilian Micro and Small Business Support Service’s Local Innovation Agents program. Statistical techniques of descriptive, exploratory and multivariate nature were applied. The results showed that the MSE under studied has a capacity for innovation between “Little Innovative” and “Occasional Innovative”, and that the found innovation factors suggest the innovation is market driven rather than geographically as is commonly found in the literature on the subject. info:eu-repo/semantics/publishedVersion