THE IMPACT OF MANAGEMENT ACCOUNTING ON THE OPERATIONS OF MICRO AND SMALL BUSINESSES IN HUMAITÁ, IN THE AMAZON

Abstract

Management accounting plays a crucial role in the management of micro and small businesses, by providing strategic information that guides decision-making and contributes to the operational efficiency and sustainability of these enterprises. This study aims to explore how management accounting practices are applied in micro and small commercial enterprises in Humaitá/AM and to assess their impact on the financial performance of these organizations. The research adopted a qualitative approach, with structured interviews and content analysis, identifying the main accounting tools used and the challenges faced by accountants and managers in implementing these practices. The application of questionnaires to the owners of SMEs revealed that, among those who use tools such as cash flow, income statement, budgets and costing methods, 85% reported improvements in financial planning and control, while 71% indicated support for the analysis of new projects and innovations. The research also revealed that the main challenges for the non-applicability of these tools are related to the lack of knowledge and the cost of implementation, as indicated by 62% of the interviewees. The main objective of this study was to investigate the impact of the application of management accounting tools on the operations of SMEs, and the results point to a positive correlation between the effective use of management accounting and the financial success of companies, highlighting the importance of strategic accounting management for the longevity and competitiveness of SMEs.