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Advisor(s)
Abstract(s)
O ano de 2020 foi um ano que marca a história da humanidade. A pandemia gerada
pela COVID-19 trouxe uma nova perspetiva ao setor financeiro e colocou em dificuldades
económico-financeiras variadas empresas nos mais distintos setores de atividade. O setor
da Restauração e similares, não é exceção e, foi inclusive um dos setores mais afetados.
Neste contexto, o princípio da continuidade, como princípio base da contabilidade e da
auditoria, pode ser colocado em causa e necessita de uma especial atenção.
Uma vez que as microentidades representam quase a totalidade de todo o tecido
empresarial português, constituindo um significativo peso na empregabilidade e no
rendimento do país, requerem um papel privilegiado numa investigação deste tipo.
Este estudo tem como objetivo a análise de microentidades no setor de atividade
da Restauração e Similares, e circunscrita ao Distrito de Leiria. A metodologia utilizada
foi uma metodologia qualitativa com recurso a entrevista como método de recolha de
dados. Os resultados obtidos permitem concluir que 75% das empresas foi afetada pela
pandemia em 2020 e 37,5% em 2021. Os apoios tiveram um impacto pouco significativo
nos resultados anuais das empresas entrevistadas e o princípio da continuidade pode ser
colocado em causa nas empresas altamente endividadas, devido à dependência com as
instituições bancárias.
The year 2020 was a year that marks the history of humanity. The pandemic generated by COVID-19 brought a new perspective to the financial sector and placed several companies in economic and financial difficulties in distinct sectors of activity. The catering industry is no exception and was even one of the most affected sectors. In this context, the principle of continuity, as a basic principle of accounting and auditing, can be called into question and needs special attention. Since micro-entities represent most Portuguese business factories, constituting a significant weight in the country's employability and income, they require a leading role in this type of research. This study aims to analyze micro-entities in the Restaurant and Similar activity sectors and is circumscribed to the District of Leiria. The methodology used was a qualitative methodology using interviews as a method for data collection. The results obtained allow to conclude that 75% of the companies were affected by the pandemic in 2020 and 37.5% in 2021. The state subsidies had little significant impact on the annual results of the interviewed companies, and the continuity principle may be called into question in highly indebted companies, due to dependence on banking institutions.
The year 2020 was a year that marks the history of humanity. The pandemic generated by COVID-19 brought a new perspective to the financial sector and placed several companies in economic and financial difficulties in distinct sectors of activity. The catering industry is no exception and was even one of the most affected sectors. In this context, the principle of continuity, as a basic principle of accounting and auditing, can be called into question and needs special attention. Since micro-entities represent most Portuguese business factories, constituting a significant weight in the country's employability and income, they require a leading role in this type of research. This study aims to analyze micro-entities in the Restaurant and Similar activity sectors and is circumscribed to the District of Leiria. The methodology used was a qualitative methodology using interviews as a method for data collection. The results obtained allow to conclude that 75% of the companies were affected by the pandemic in 2020 and 37.5% in 2021. The state subsidies had little significant impact on the annual results of the interviewed companies, and the continuity principle may be called into question in highly indebted companies, due to dependence on banking institutions.
Description
Keywords
Pandemia Setor da Restauração e Similares Continuidade Apoios Financiamento Pandemic Catering Industry Going Concern Support Financing