Da Estabilidade à Incerteza: A dinâmica da Gestão Financeira para o pequeno prestador de serviço do Vale do Ivinhema - MS

Abstract

Every year, a significant number of professionals transition from formal employment (CLT) to self-employment, a common practice motivated by various reasons. This change poses challenges to self-management and financial planning. The objective of this study is to analyze the dynamics of financial management for small service providers after migrating from CLT to self-employment, considering the mechanisms adopted to ensure the continuity and sustainability of their businesses. The research, using a qualitative and descriptive approach, employed semi-structured interviews with six service providers who had been working for at least one year, and the data were analyzed using content analysis techniques. The results revealed that the pursuit of autonomy and better income are the main motivators, although five of the six interviewees do not engage in prior financial planning, making impulsive decisions and facing income instability and a mix of personal and business finances. Financial management is mostly informal, with basic control practices. Formalization, when present, facilitates access to accounting support, although not everyone has this resource. It is concluded that the sustainability of independent businesses depends on the integration between organized financial behavior and technical knowledge, highlighting the gap between theory and practice and the need for educational programs focused on financial literacy.