UTILIZAÇÃO DE CONCEITOS E FERRAMENTAS DE CONTABILIDADE POR AGRICULTORES FAMILIARES EM ITAPURANGA-GOIÁS

Abstract

The present study aims to verify if family farmers in the municipality of Itapuranga-Goiás, use is made of the concepts and tools of accounting in the process of planting, cultivation and marketing of their products. The research is of relevance, since it verifies the importance of the tools of science accounting in the decision-making process according to the difficulties and needs of family farmers. For this purpose a part of the methodology that was applied, is the review of the literature where they discussed the great scholars such as Marion, Iudícibus, Crepaldi of science in accounting, regulatory and resolution of the Federal Accounting Council and the Accounting Pronouncements Committee, and legislation of family farming. Another point discussed in the literature review was to activity extension with a focus on the National Program for Strengthening Family Agriculture – PRONAF. The other part of the methodology is the field research we used the technique convenience sample with visits to 15 properties family farmers, through interview, observation and verification of the facts practice by the acts of family farmers in the productive process. The main results have been revealed that farmers donot have concepts of accounting tools, in their majority seek credit for investment; the professional who prepares the design, has no training in accounting, nor in the area of management. And after the acquisition of this credit are shown in the search through the accounts that farmers don't have control of these investments. We also note that the farmers donot use accounting tools for that control, noting only in a notebook, rustic, and believing that they are doing the right way. To do this it becomes important to propose a continuity of this research, in order to deepen and analyze, the accounting practices in relation to family farmers in the municipality of Itapuranga. We propose to deepen the research related to political awareness with a focus on management, where to demonstrate the importance of accounting for farmers and working together with the mediators in the use of the correct way of science accounting in the measurement and evidenciamento of the heritage of family farmers.