Most companies incorporated in Brazil are of micro and small size, and operate with a family management, which often mixes the company's assets with the partners' assets, making accounting useless to control assets, leaving them unable to know whether the social objective is being achieved. The survey research occurred with the application of a questionnaire, after content validity, pre-test and construct validity. The purpose was diagnosis where dependent and independent variables were verified, and the deductive method was used to validate the hypotheses by the comparative and statistical method with bivariate rules. The result was that family companies actually neglect the entity postulate, according to the analysis of the data collected and the bibliography consulted.