Postulado da entidade: uma análise de sua observância em uma empresa de pequeno porte de São Luís-Maranhão

Abstract

The present study contains the analysis of the applicability of the Entity's Postulate as subject, observing the vision of the partners of a small society in São Luís, Maranhão. Since the objective of the study is to demonstrate the seriousness of the applicability of this postulate in micro and small companies, as well as to examine if micro and small entrepreneurs are aware of it, and what level of knowledge they have on the subject. For such analysis, an interview, bibliographic review, and comparability with the most recent state of the art were carried out. Subsequently, in determining and analyzing the responses obtained, it was found that the interviewed entrepreneurs do not recognize or apply this principle in the management of their businesses. Finally, this non-applicability is associated with the lack of knowledge of the financial needs and the managerial difficulties they face, where it was necessary to advise the partners of the company that the non-applicability of the Entity's postulate directly influences the permanence of society in the market.