THE ROLE OF ACCOUNTING IN THE MANAGEMENT OF MICRO-ENTERPRISES UNDER THE SIMPLES NATIONAL TAX REGIME: A STUDY WITH BUSINESS MANAGERS IN THE MUNICIPALITY OF VARGINHA-MG

um Estudo com Gestores de Empresas do Município de Varginha-MG

Abstract

The present study aimed to understand managers' perceptions of the Simples Nacional tax regime and the role of Accounting. To this end, a qualitative and descriptive study was conducted, with data collected through interviews. The participants consisted of five managers from companies located in the municipality of Varginha, Minas Gerais, Brazil, all of which were microenterprises operating under the Simples Nacional tax regime. The main findings revealed that the characteristics of the companies influence managers' perceptions regarding taxation, Accounting, and the Simples Nacional system. It was observed that, in all organizations, accounting services are predominantly operational in nature, focusing mainly on tax-related activities, while the provision of information necessary for decision-making is given less emphasis. Finally, the study concluded that managers have only a superficial understanding of Accounting, although they recognize its importance for business management and believe that accountants have only partially fulfilled their role. The findings suggest the need to improve the use and communication of accounting information to better support decision-making and the development of more effective business management strategies.
Keywords: Accounting. Decision making. Simples Nacional. Taxation.