Reflections of Brazilian Public Policies aimed at Small Businesses during the Covid-19 Pandemic in the Perception of Entrepreneurs and Accounting Professionals

Abstract

Objective: The Covid-19 pandemic has affected the whole world in terms of health and economics, requiring public policies to protect employment and income. In this way, the study aims to analyze the reflexes of emergency public policies implemented by the Brazilian Federal Government aimed at Micro and Small Enterprises (MSEs) to protect employment and income during the Covid-19 pandemic, in the perception of social actors involved. in the process.
Method and Approach: A qualitative and descriptive study was developed, using bibliographic and documentary research, associated with the survey through interviews with businessmen and accounting professionals in the city of Santa Maria/RS, through content analysis, whose identified categories refer to Disclosure and access to information; Expectation x Reality; Difficulties in obtaining benefits; Advantages and disadvantages; opportunities and challenges.
Contributions: The findings show the financial consequences perceived by the research participants due to the reduction in revenue and difficulties in paying off commercial, tax and labor debts in the period. The attempt to mitigate the effects of the pandemic with the public policies adopted is recognized, considered important for the continuity of companies and preservation of jobs, but insufficient in protecting the worker's income. These results can contribute to the theoretical aspect, by highlighting the perceptions of those involved in the process, as well as in the social and economic sphere, especially considering the relevance of MSEs.
Originality and Relevance: The study differs from the others in addressing the consequences perceived by social actors in relation to public policies adopted in Brazil during the Covid-19 pandemic in favor of MSEs, aimed at protecting employment and income.