Rural accounting in the legalization of small rural producers

Abstract

Rural accounting is essential for financial management and the sustainable development of agricultural activities, especially in the legalization of small rural producers. The application of accounting principles provides a significant differential, allowing for the control of assets, the determination of results, and the monitoring of economic-financial performance. Dalmolin and Silvério (2011) emphasize that accounting serves as a protection against the risks faced by producers, ensuring security in their decisions. This article aims to investigate the application of rural accounting as a strategic tool in the legalization journey of small rural producers, analyzing their accounting practices, the impact on legal compliance, and the contributions to the sustainable development of rural communities, focusing on the municipality of Palmas, Tocantins. The research intends to characterize the legal procedures required for the legalization of agricultural activities of small horticultural producers in Palmas/TO, describe the experiences and perceptions of some small producers regarding the legal and accounting consulting services available to assist in the legalization process, and outline a profile of the accounting practices currently adopted by small horticultural producers. The research, of a qualitative nature, adopts a descriptive and explanatory procedure, utilizing bibliographic research to substantiate the results. Additionally, dialogues with horticultural producers in Palmas-TO revealed that, although they are adhering well to accounting practices, the education of these entrepreneurs is limited, and they depend on public policies for assistance. The work highlights the technical, legal, and economic-financial aspects that permeate the administrative management of these producers, underscoring the need for support to overcome the challenges of legalization.