As informações contábeis gerenciais em micro e pequenas empresas: um estudo nas pizzarias da cidade de João Pessoa - PB

Abstract

This paper aimed to verify the level of knowledge, use, and importance of the management accounting instruments given by managers, in pizza restaurants,

located in João Pessoa – PB, which was taken as a contribution in the decision- making process. This research is classified as descriptive and quantitative. To

achieve the main objective, a sample of 14 enterprises was selected, from a total of 160 pizza restaurants in João Pessoa. To gather information and data, a questionnaire was applied and divided into three parts. The first part designed the managers’ profile interviewed, while the second characterized the enterprises. In the third part, it was analyzed the knowledge and use of management accounting instruments, measuring their relevance to the company manager’s decision-making. Final results present a higher use of management control tools and lower use of management accounting instruments. The core reason for that is the lack of management knowledge in this particular area. The participants of this final research paper are aware of the accounting importance; however, considering its lower use, they end up using their own experiences to make decisions.