The importance of accounting and the role of the accountant today is based much more on their contribution to the general management of the company's operations than on the purely fiscal aspects resulting from the working relationship between Micro Companies and the outsourced accountant, who as a rule is based in an accounting office, providing the services of calculating the fiscal and tax obligations that companies have to fulfil. Our research on the subject cites difficulties such as a lack of financial planning and a lack of knowledge of the business as a whole, among other factors that prevent companies from remaining in the market because they don't have the knowledge or practice to handle the financial accounting instruments that are already established in the literature and available on the market.

The subject becomes relevant because studying the reasons for the lack of knowledge of financial accounting instruments makes it easier to understand the problems encountered when implementing them, as their application can be relatively inexpensive for the benefit they provide to small businesses. .