Controladoria e empreendedorismo: relevância dos controles internos nas micro e pequenas empresas de Governador Valadares - MG

Abstract

The objective of this work was to identify the internal control mechanisms used by managers of MSEs in Governador Valadares-MG, and how these tools can help in the survival of these companies. In this entrepreneurial field, the growth of micro and small companies requires a controllable management of resources, which motivated the guiding question of this research. Qualitative research was used as a methodology with a descriptive approach and interpretive analysis of the questionnaires applied for data collection. Among the results, it is mentioned that the continued assistance of professional accountants tends to ensure greater reliability on the part of entrepreneurs. Another evidence was that among the twenty-five companies surveyed, two do not use cash flow and three do not control inventories. Holistically, all participants reported the use of some of the controls determined by the questionnaire. It was observed that, from the use of internal managerial controls, it becomes possible to measure accounting data and control the organizational environment.