{"id":4577,"date":"2026-02-13T10:50:36","date_gmt":"2026-02-13T13:50:36","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4577"},"modified":"2026-04-23T15:32:28","modified_gmt":"2026-04-23T18:32:28","slug":"praticas-de-controles-financeiros-e-contabeis-realizadas-em-empreendimentos-de-microempreendedores","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/praticas-de-controles-financeiros-e-contabeis-realizadas-em-empreendimentos-de-microempreendedores\/","title":{"rendered":"Pr\u00e1ticas de controles financeiros e cont\u00e1beis realizadas em empreendimentos de microempreendedores"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4577\" class=\"elementor elementor-4577\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4562\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"183\" data-end=\"200\"><strong data-start=\"183\" data-end=\"200\">Resumo<\/strong><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">Este estudo analisa as pr\u00e1ticas de gest\u00e3o financeira e cont\u00e1bil de microempreendedores em oito munic\u00edpios de Pernambuco, considerando vari\u00e1veis sociodemogr\u00e1ficas e empresariais. Foram aplicados formul\u00e1rios via Google Forms, com 118 respostas v\u00e1lidas. Os dados foram analisados pelo teste Mann-Whitney U.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">A pesquisa revelou que a forma\u00e7\u00e3o em empreendedorismo est\u00e1 relacionada \u00e0 ado\u00e7\u00e3o de pr\u00e1ticas estrat\u00e9gicas, como controle de capital de giro e conformidade normativa. O suporte cont\u00e1bil profissional tamb\u00e9m influencia positivamente a gest\u00e3o.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">A ferramenta Term\u00f4metro da Gest\u00e3o identificou fragilidades, como a falta de controle sobre margem de contribui\u00e7\u00e3o e a separa\u00e7\u00e3o das finan\u00e7as pessoais e empresariais.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">Os resultados destacam a import\u00e2ncia de capacita\u00e7\u00e3o gerencial e sugerem pol\u00edticas p\u00fablicas espec\u00edficas, al\u00e9m de oportunidades para atua\u00e7\u00e3o proativa dos contadores, promovendo sustentabilidade e profissionaliza\u00e7\u00e3o da gest\u00e3o.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\"><b>Palavras-chave:<\/b> Microempreendedores; Munic\u00edpios Pernambucanos; Pr\u00e1ticas de Controles Financeiros e Cont\u00e1beis.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">(&#8230;)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50fcdaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50fcdaa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-656cbf9\" data-id=\"656cbf9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6868255 elementor-widget elementor-widget-text-editor\" data-id=\"6868255\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8607c3b elementor-widget elementor-widget-html\" data-id=\"8607c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/04\/1-Praticas-de-controles-financeiros-e-contabeis-realizadas-em-empreendimentos-de-microempreendedores-um-estudo-em-municipios-pernambucanos.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Resumo Este estudo analisa as pr\u00e1ticas de gest\u00e3o financeira e cont\u00e1bil de microempreendedores em oito munic\u00edpios de Pernambuco, considerando vari\u00e1veis sociodemogr\u00e1ficas e empresariais. Foram aplicados formul\u00e1rios via Google Forms, com 118 respostas v\u00e1lidas. Os dados foram analisados pelo teste Mann-Whitney U.\u00a0 A pesquisa revelou que a forma\u00e7\u00e3o em empreendedorismo est\u00e1 relacionada \u00e0 ado\u00e7\u00e3o de pr\u00e1ticas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4579,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[243],"tags":[64],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[242],"class_list":["post-4577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-54","tag-exclusiva-abracicon","academias-nacional","edicoes-revista-edicao-54"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4577","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4577"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4577\/revisions"}],"predecessor-version":[{"id":4583,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4577\/revisions\/4583"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4579"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4577"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4577"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4577"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4577"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}