Controle Interno para o pequeno Produtor Rural: Um estudo comparativo no Vale do Ivinhema

Abstract

This study aims to analyze the importance of internal control in rural areas, considering generational differences, and the perception of the application of internal controls on the rural properties of three participating families (parents and children). The research used a qualitative and descriptive approach, conducted through semi-structured interviews with six rural producers in municipalities located in the Ivinhema Valley (MS). The results were organized and discussed in three parts, whose statements were analyzed using content analysis techniques, seeking to highlight to the producers that internal control is fundamental for efficiency in the field. Although accounting is not yet present in the daily lives of many, it represents a relevant instrument for decision-making. The results reveal that management practices are based on experience and practical knowledge acquired throughout life, and that internal control is still used in a simple and informal way, but there is an evolutionary movement led by new generations, who demonstrate interest in adopting more structured accounting tools. This transition proves essential, especially in the face of challenges that threaten the sustainability of rural properties, which go beyond productive issues, encompassing financial, climatic, and structural factors. The research contributes to awakening in rural producers the interest in seeking technical knowledge and accounting guidance as a fundamental element for the sustainability, transparency, and decision-making of family farms.