Quality of accounting information on micro and small enterprises:: An investigation on manager's optics

• Autor(a) principal: Andrade, Pedro Henrique Tavares
• Data de Publicação: 2017
• Outros Autores: Oliveira, Alan Santos de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REMIPE
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/15
• topic: Qualidade da Informação contábil. Micro e Pequenas Empresas. Gestores.; accounting information quality; MPEs; decision making

This study aimed to look into the accounting information quality provided by the MPEs managers, under the knowledgement of the fundamental qualitative characteristics and the improvement of the accounting proposed by CPC 00 (R1). The methodology applied was classified as exploratory-descriptive and the object of the study was the accounting information quality provided by the managers and its support in the decision making. Held in the city of João Pessoa ? PB, in the first semester of 2017, in two businesses, recognized by this research as case I Unity and case II Unity. To analyze this information, it was used the method of content analysis, aiming to interpret qualitatively the managers? perceptions of the analyzed MPEs. Therefore, the information was collected and analyzed obtaining results that may be meaningful to the accounting literature and practice. In the case I Unity, the data displayed to be different considering the interpretation and use of the account information features (comparability, verifiability, timing and comprehensibility). In the case II Unity, it was verified the compatibility related to the information of the Accounting Pronouncements Committee. As a result of the study, it was observed that the account is intrinsically related to the decision-making process, that is beneficial to the MPEs? management when the accountants provide information that meet the fundamental qualitative characteristics and the improvement based on the accounting conceptual framework.