A importância da contabilidade na prevenção dos fatores que contribuem para a falência das micro e pequenas empresas no estado do Piauí

Abstract

This study aimed to demonstrate that entrepreneurship in Brazil is mostly composed of micro and small companies and the country has a high number of bankruptcies in the first years of activity of these companies. With this, we sought to verify what are the factors causing bankruptcy in the state of Piauí in an accounting view and what is the importance of accounting in a management to identify and prevent these causes. In addition, we searched through a methodology of bibliographic research in: books, articles, laws and websites of bodies responsible for attending companies in the state of Piauí and came to the conclusion that with a good accounting updated, timely and a good Qualification of the entrepreneur are some of the factors can prevent bankruptcy early. Although it does not have studies and practices to be used in the first years of the company's activity.