Banca de DEFESA: DIVANA APARECIDA ANTONIO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : DIVANA APARECIDA ANTONIO
DATE: 23/07/2026
TIME: 19:00
LOCAL: Via Google Meet - Link da videochamada: meet.google.com/wfn-dhwa-ndz
TITLE:

AN ANALYSIS OF THE APPLICABILITY OF THE MINI BALANCED SCORECARD FOR INDIVIDUAL MICROENTREPRENEURS (MEIS) FROM THE PERSPECTIVE OF SEBRAE

KEY WORDS:

Individual Micro-entrepreneur. MEI. Mini Balanced Scorecard. Sebrae. Base of the Pyramid.

PAGES: 156
BIG AREA: Ciências Sociais e Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research analyzes the applicability of the Mini Balanced Scorecard (Mini-BSC) for Individual Microentrepreneurs (MEIs) from the technical perspective of Sebrae consultants in the municipality of Vilhena-RO. The study contextualizes the MEI as an expression of entrepreneurship at the Base of the Pyramid (BoP), operating in environments characterized by scarcity, instability, and high historical informality, which imposes limits on the adoption of complex management and planning models. Although legal formalization via MEI has advanced significantly in Brazil, structural weaknesses related to management and decision-making persist, contributing to high rates of business mortality. The research problem seeks to understand how the proposition of a Mini-BSC, adapted to the cognitive and operational specificities of microentrepreneurs, can contribute to improving decision support and what role Sebrae plays in disseminating this tool. The overall objective is to evaluate the applicability of the Mini-BSC from an institutional technical perspective, identifying the barriers and facilitators for its effective implementation compared to commonly used management tools. The relevance of this work is justified by the gap in the national empirical literature on the evaluation of this tool in micro-enterprises and by the central position of Sebrae as the main agent for training and management consulting. The results aim to offer practical support for improving the assistance provided to Individual Micro-entrepreneurs in Vilhena-RO and contribute to the advancement of discussions on controllership in low-income contexts.

COMMITTEE MEMBERS:
Presidente - 3243083 - NAIARA MEIRELES DE SOUZA
Interno - 2350910 - JOSE ARILSON DE SOUZA
Externo ao Programa - 1888301 - NICOLAS ALESSANDRO DE SOUZA BELETE - UNIR