Gestão das micro e pequenas empresas: um estudo de caso no município de Cascavel - PR

Abstract

This study aimed to analyze the factors that affect the importance degree and managers satisfaction of micro and small companies, in Cascavel City, Paraná State-PR, Bra zil, with respect to bookkeeping services offered by their accountants. The adopted methodol ogy was field research with interviews held in Bradesco Bank, from August to December, 2012. The sample consisted of 64 (sixty four) managers from a universe of 922 (nine hundred twenty-two) people. The questionnaire was structured with closed questions and rating scale (scored from one to nine) measuring the importance degree and services satisfaction, using the "importance-satisfaction" matrix developed by Slack et al. (2008). Results indicated that entrepreneurs consider the studied factors important when choosing the accounting profes sional. The overall meaning value was 7.55 points. The highlights are "Guidance on best tax option for the company" with 7.85 points and "Technical competence - experience, qualifica tions, and efficiency" - with 7.81 points. Regarding the satisfaction degree, the overall aver age was 6.03. In general, the micro and small companies of Cascavel City are satisfied with the services offered by accounting professionals.