Abstract
The aim of this research is to understand why Individual Microentrepreneurs (MEIs) in the North region of Paraná, Brazil, choose to use or not use managerial accounting in their businesses and to identify the main difficulties that may hinder its implementation. A qualitative research approach was employed, withdata collected through online questionnaires sent to entrepreneurs via a text messaging application. Data analysis involved categorizing responses in search of emerging patterns. The results point to categories defined as understanding of managerial accounting information, the impact of managerial information on decisionmaking, and obstacles and challenges. The difficulties mentioned by participants are related to the lack of access to managerial information, difficulty with technical terminology, and high accounting fees.
