A AGRICULTURA FAMILIAR E A CONTABILIDADE RURAL: UMA PESQUISA DOCUMENTAL QUALITATIVA NOS REGISTROS CONTÁBEIS DA PRODUÇÃO DE QUEIJO NO SÍTIO VOVÔ GERALDO E VOVÔ ERCÍDIA, EM ITAUÇU-GO1

Abstract

This research aims to analyze the importance of Rural Accounting for family farming, highlighting the role of Rural Accounting for family farming in Brazil. The research starts from the following problem question: What is the importance of Rural Accounting for family farming in Brazil? The methodology used is bibliographical research, combined with a qualitative documentary perspective, through which the accounting records of cheese production at Sítio Vovô Geraldo and Vovô Ercídia, in Itauçu-GO, were analyzed. The results of the bibliographical research point to the convergence among researchers that, due to cultural force, family farmers have the habit of not recording information about their production, and just “keeping” this information in their heads, and that, in today's world, This is enough to guarantee the social reproduction of this population. Furthermore, this item explains the importance of raising awareness about the role of rural accounting. Qualitative documentary research demonstrated that the price charged for a piece of cheese on the site analyzed does not cover the costs, leaving a loss if labor is taken into account. It is concluded that rural accounting is a great ally for family producers; and, therefore, it is necessary to make farmers aware of the importance of accounting records, as well as there is a need for bachelor's degrees in accounting sciences to pay more attention to this topic in their syllabi.