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ACCOUNTING PRACTICES AS A STRATEGIC TOOL FOR THE SUSTAINABILITY OF MICROENTERPRISES: A STUDY IN HUMAITÁ/AM

Ronald Prestes Góes

Viviane da S. Costa Novo Moçambite

Marcello Pires Fonseca

Edileuza Lobato da Cunha

Giovanna Costa Novo Moreira

Aldenor Moçambite da Silva

Giovani Caldas da Silva Filho


Keywords


Abstract

This study analyzes the importance of accounting practices as a strategic tool for the sustainability of microenterprises in Humaitá, Amazonas. The research seeks to highlight the correlation between the effective implementation of accounting practices and the financial performance of these companies, considering the challenges faced by them, such as lack of financial planning and inadequate management. Through a descriptive and qualitative methodology, with literature review and application of questionnaires to microentrepreneurs in the region, the study aims to identify effective accounting practices, challenges faced and propose solutions to improve accounting management. The results are expected to contribute to local economic development, offering valuable insights for entrepreneurs and public policy makers, in addition to fostering the sustainability of microenterprises in Humaitá.

DOI: https://doi.org/10.56238/sevened2024.037-202


Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Copyright (c) 2024 Ronald Prestes Góes, Viviane da S. Costa Novo Moçambite, Marcello Pires Fonseca, Edileuza Lobato da Cunha, Giovanna Costa Novo Moreira, Aldenor Moçambite da Silva, Giovani Caldas da Silva Filho

Author(s)

  • Ronald Prestes Góes
  • Viviane da S. Costa Novo Moçambite
  • Marcello Pires Fonseca
  • Edileuza Lobato da Cunha
  • Giovanna Costa Novo Moreira
  • Aldenor Moçambite da Silva
  • Giovani Caldas da Silva Filho