Uso da informação contábil e sua influência no processo decisório das empresas: Um estudo de caso.

Abstract

This study aimed to analyze the degree of use of accounting information in a small company located in Triângulo Mineiro region, to verify how much managers know about the importance and use of accounting and whether such information is used in the decision-making process of the entity. Considering the methodological procedures, the study consists of descriptive and qualitative research. The data collection was done through a structured interview with the manager of a small company, who works in the food industry. The data was collected and analyzed, obtaining results that may be significant for the literature and accounting. It was considered a case study, which allowed greater contact with the company studied. As main results, it was observed that the person in charge of the management of the company attributes importance to the accounting information, making use of this information in the decision-making process.