"What about me? What do i with these numbers?": The importance of using accounting information

• Autor(a) principal: Gomes, Núbia Kelly da Silva
• Data de Publicação: 2019
• Outros Autores: Silva, Emmanuel de Castro, Santos, Sandra Marina dos, Bezerra, Elenildo Santos, Pereira, Mércia de Lima
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REMIPE
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/172
• topic: micro e pequenas empresas; utilização de informações contábeis; tomada de decisão; micro and small business; use of accounting information; decision making

Accounting is a tool in business management and, nowadays, the knowledge of important reports brought by this Applied Social Science has gone unnoticed by a considerable part of the entrepreneurs. In this sense, this study aims at identifying what information from the accounting reports the entrepreneurs of micro and small companies use for their decision making. From the methodological point of view, the study is characterized as descriptive and quantitative, being the data obtained through questionnaires elaborated and made available in the tool Google Forms. The application of the questionnaire was directed to micro and small entrepreneurs of the metropolitan region of Recife. The main results indicate that the managers of the micro and small companies receive the information through the reports provided by the Accounting and put them into use, considering them for decision making. However, respondents point to tax information as the most used and the balance sheet and income statement are not received from accounting in more than half of the companies, which may indicate that companies may be underutilizing the information that accounting can provide.