A importância das informações contábeis na tomada de decisão: um estudo em empresas-clientes de uma organização contábil na cidade de João Pessoa-PB

Abstract

This study aimed to verify the importance attributed to accounting information in the decision-making process, in the client companies of an accounting organization located in the city of João Pessoa-PB, from the perspective of the managers. As far as methodological procedures are concerned, this is a descriptive research and field survey, carried out through an on-line questionnaire applied to 30 company representatives. The results showed that accounting information is one of the main information sources used in the decision-making process of companies and basically comes from the traditional accounting statements. However, there is some interest in other management reports, which may indicate an increase in the nature of the information used by managers.In spite of the recognized importance of accounting information and its reports in decision making and business movement, these are not exclusive sources, since managers' experience plays a prominent role in this process along with other operational reports by functional area (purchasing, sales, production, etc.).