CONTROLES INTERNOS VERSUS PANDEMIA COVID-19: UM ESTUDO SOBRE AS PERCEPÇÕES DOS GESTORES DE MICRO E PEQUENAS EMPRESAS COMERCIAIS DA CIDADE DE CURITIBA/PR

Abstract

Micro and small companies, according to public data, represent most of the economic and employment movement in Brazil, but they also have high mortality rates in the short term, a situation that is aggravated in a pandemic scenario. Thus, this article sought to identify the perceptions of commercial micro and small business managers (SME's) in relation to internal controls in the period of the Covid-19 pandemic. Methodologically, the work was configured as a bibliographic, descriptive, qualitative research and Survey in the collection of data with the application of an online questionnaire with open and closed questions directed to commercial managers of SME's. The results showed that managers of micro and small commercial companies, for the most part, have an understanding of the benefits, functionality and use of some type of internal control, as well as, in the pandemic, these controls did not undergo significant changes, as they were already applied previously. as a management tool in decision making, but there are still managers who do not use it and it is necessary to adapt tools to control problematic situations that may arise mainly in times of crisis, such as the Covid-19 pandemic.