Informações contábeis de micro e pequenas empresas para a tomada de decisão organizacional

Abstract

Accounting is the science that has as object of study the assets of companies, with the objective of informing the internal and external users of the entity their equity and financial situation. Therefore, this study aimed to verify how accounting information is used by managers and what is its degree of importance in micro and small companies located in the city of João Pessoa, PB, as a subsidy in the decision making process. The research is classified as descriptive and quantitative. To reach the respective objective a sample of 30 companies was selected and for the data survey a questionnaire was applied, delimited in three parts. The first part outlined the profile of the managers interviewed, and the second defined the profile of the companies. The third part analyzed the knowledge, the use, and the degree of importance of accounting and management accounting instruments, measuring their importance for decision making. The results show that little use is made of accounting statements and information as a basis for decision making. The main reason for not using managerial accounting tools is the lack of management knowledge in this area. The interviewed managers consider accounting to be very important, however, due to the little use and lack of knowledge, they end up making decisions based on market experience. It was possible to conclude that the lack of managerial information caused by the managers' lack of knowledge hinders the decision making process, since they do not use accounting information to manage the business, resulting in decision making without a reliable basis.