A percepção da contabilidade no cotidiano das bordadeiras no município de Caicó/RN

Abstract

Caicó, a city located in the interior of the state of Rio Grande do Norte, has a very strong cultural relationship with the region, in several segments. Among its notable traditions, embroidery emerges as a living symbol of the identity and cultural heritage of the Seridó, at the same time that it is configured as a small business and source of income for many families. Accounting as an applied social science is also an important management tool. But, how do the embroiderers in the municipality of Caicó perceive accounting in their daily lives? In this sense, the present work aims to show how embroiderers in the municipality of Caicó perceive accounting in their daily lives. For this, a qualitative, descriptive-exploratory research was carried out, using the focus group methodology carried out with nine embroiderers from this municipality. This research is justified by the economic importance and the impact that small businesses have on the growth of the Brazilian Gross Domestic Product (GDP). Faced with such importance, it is necessary to understand the difficulties of managing informal micro businesses in the formalization process, indicating alternatives that can help their management. It was found that although they do not have academic or technical knowledge about accounting, the embroiderers have notions of accounting, assimilated through their daily experiences lived in practice, they have a rudimentary understanding of what accounting is and recognize that this basic knowledge helps in their needs in managing your business.