EDUCATION AND MANAGEMENT ACCOUNTING: KEYS TO THE SUSTAINABILITY OF MICRO AND SMALL BUSINESSES IN BRAZIL

Abstract

Micro and small businesses play a crucial role in the Brazilian economy, but they face high mortality rates in the first five years of operation. Management Accounting is a strategic tool capable of promoting business longevity, but its application faces significant barriers, such as the lack of management and accounting education. The general objective of this study was to analyze the relationship between the educational level of Brazilian regions and the mortality or longevity of micro and small businesses, using management accounting as the central variable of analysis. To this end, a study was conducted based on secondary data, analyzed through descriptive statistics. The results indicated that regions with better educational levels have higher business survival rates, highlighting the importance of education for the adoption of effective accounting practices. It is concluded that strengthening education and disseminating the strategic use of management accounting can be decisive for the survival and sustainable growth of micro and small businesses in Brazil.