ID: 38150
Authors:
Sérgio Henrique Arruda Cavalcante Forte, Michelle do Carmo Sobreira Domingues, Oderlene Vieira de Oliveira.
Source:
Revista Ibero-Americana de Estratégia, v. 14, n. 3, p. 93-109, July-September, 2015. 17 page(s).
Keyword:
Business Ethics , Small Business , Survival Strategic , Tax Evasion , Unlawful Practices
Document type: Article (Portuguese)
Show Abstract
According to Sebrae (2013), the Brazil’s Micro and Small Enterprises (MSE) survival rate has been improving, with survival of 75.6% in the first two years of life. Many of the survivors, faces difficulties in the market, sometimes, opt for the use of illegal or unethical practices, but still not considered themselves "outlaws". In this context, the general objective was to identify the illegal or unethical practices used by SMEs to survive and the illegality perception of such practices. This is a descriptive and quantitative research type. The research process consisted of the phases: literature, initial survey of 10 companies, with seven pre-test and field research with 102 MSE. The field research was conducted through a questionnaire with 33 variables of illegal or unethical practices, where practices should be assessed by the respondent based on their competitors observed behavior, through a four points Likert scale. It can be concluded that all investigated practices are being used to some degree by entrepreneurs, fitting to point out that for only four of the 33 practices the illegality perception appeared lower than that of legality, showing that the majority (29 of 33 practices) comes it’s used even though the illegality awareness. Also, it was conclude that of the nine most used practices, five of them relate to tax evasion.