Micro e pequenas empresas: sucesso e fracasso na voz de especialistas

Abstract

Micro and small companies represent the majority of existing companies in Brazil, contribute to the GDP and generate many jobs, however, many are closing their doors and/or are in fragile financial health, in need of better direction. But, for them to be better directed, it is necessary to understand the causes that lead MSEs to failures, successes and/or mortality. Despite the fact that there are studies on the subject, no previous studies were found that considered the views of specialists - lawyers and accountants - on the subject, considering that the researchs commonly focus on entrepreneurs or companies. In order to fill this gap, the objective of this research was investigate and analyze the causes of success or failure of micro and small companies based on the vision and expertise of specialists, as of lawyers and accountants who have practical experiences on situations that brought success and/or failure on theirs entrepreneurship. The study was done based on entrepreneurship theory. The methodology used was the descriptive and qualitative, through interviews as an instrument for data collection. For the analysis of the interviews, the NVIVO® software was used, where word clouds were built, based on the conjunction with the detailed analysis of the specialists' speeches. It was concluded that the main determinants that explain the success of micro and small Brazilian companies were: knowledge of the field of activity and business, market research and planning, in the other side, as the main determinants of failure, the following were found: lack of administrative knowledge, lack of financial control, non-segregation of bank accounts between the personal with that the legal entity ones, lack of pro-labore and non- control of cash. The investigation, in this way, contributed to the understanding of the lack of continuity of micro and small companies issue, through the understanding of the success and failure factors in the voice of the specialists, adding a new vision on the subject and, with that, confirming data and contributing with new findings, thus seeking to help micro and small entrepreneurs.