A contabilidade nas micro e pequenas empresas: uma análise na literatura sobre sua contribuição na redução da insolvência

Abstract

This monograph analyzes the role of accounting as a strategic tool in reducing insolvency in Brazilian micro and small enterprises (MSEs) through a literature review and secondary data analysis. The research problem questions how accounting can contribute to mitigating insolvency in these organizations. The general objective is to evaluate the efficient use of accounting in management and business sustainability, with specific objectives to identify insolvency causes, propose accounting strategies, and compare financial performance between companies with and without structured accounting services. The mixed approach (qualitative and quantitative) confirms that proper accounting practices significantly reduce business mortality risks, particularly in vulnerable sectors such as commerce and services. It concludes the need to reposition accounting as a management instrument, promoting MSEs longevity.