A utilização da contabilidade para o processo de tomada de decisão: estudo com produtores rurais de municípios do Triângulo Mineiro

Abstract

The present research aimed to analyze the perception of rural producers in municipalities in the Triângulo Mineiro in relation to the use of financial and managerial accounting information in the decision-making process for their activities. This is descriptive research, with the problem addressed in a qualitative way. Data collection took place through interviews with rural producers, obtaining eight responses. The results demonstrate that producers recognize accounting as important for managing the activities carried out on their properties. It was observed that there is the use of services performed by accounting professionals, generally on a one-off basis, for issues such as preparing the payroll. In general, producers end up making their decisions based on personal experience or some family support, using notes or spreadsheets. Although producers realize that financial and managerial accounting information can help, they end up not using it in their businesses, even because they do not always have the necessary knowledge about how it can help in decisions. It appears that the research findings add to the studies already developed and reinforce the importance of accounting for the adequate management of rural activities, as well as the need to promote knowledge to rural producers for the appropriate use of accounting information for more assertive decisions.