RURAL ACCOUNTING AS A STRATEGIC TOOL TO SUPPORT MANAGEMENT: A STUDY WITH SMALL FARMERS IN THE CITY OF FLORIANO-PI

Abstract

Rural accounting is an important tool for small agricultural producers, as it offers detailed and specific financial control for the peculiarities of agricultural activity. Therefore, the present research has the general objective of investigating the use of rural accounting as a strategic tool for managing the businesses of small agricultural producers in the city of Floriano-PI. This research is exploratory and qualitative in nature, in which it was divided into two moments, a bibliographical survey composed of materials on the topic, and an interview script with 5 open questions applied to 4 small agricultural producers in the city of Floriano. google Forms was used to collect data and Bardin's content analysis instrument (2016) was used for data analysis. The results obtained reveal that accounting contributes effectively to the management of agricultural enterprises, according to those interviewed. It was observed that the main accounting technique mentioned by the respondents was bookkeeping through the monthly sending of the cash book. It also highlighted the good relationship between the accountant and agricultural producers.