Restrições contábil-finaneiras e sustentabilidade financeira dos negócios de pequenos agricultores

Abstract

This study aims to examine how accounting and financial constraints relate to the financial sustainability of small family farm businesses. To achieve this objective, a study was conducted with small-scale family farms in the municipalities of Ourém and Primavera, located in the northeastern region of the state of Pará, Brazil, through semi structured interviews. In this context, the study is classified as descriptive and employs a qualitative research approach. Following data processing and categorization procedures, the results reveal that agriculture is a crucial activity within the family context, with the majority of producers deriving income from diverse activities conducted on their farms. Regarding accounting-financial constraints, while most producers perform some form of financial control over their production, it is common for them to use basic and rudimentary methods, such as manual records and cash books, which provide only estimates of their production and profit. Given this, it is noted that despite farmers' recognition of the importance of agricultural accounting, they face challenges in adopting and utilizing more systematic accounting techniques aimed at sound business management, which undermines the financial sustainability of their livelihood activities. Additionally, only half of the participants received some form of technical assistance, and none benefited from subsidy programs. Therefore, the presence of technical professionals is essential to support the development of accounting management that promotes the growth of small family farm businesses.