Quality of accounting information on micro and small enterprises:: An investigation on manager's optics
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REMIPE |
Texto Completo: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/15 |
Resumo: | 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. |
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Quality of accounting information on micro and small enterprises:: An investigation on manager's opticsQualidade da informação contábil em micro e pequenas empresas: Uma investigação sobre a óptica de GestoresQualidade da Informação contábil. Micro e Pequenas Empresas. Gestores.accounting information qualityMPEsdecision makingThis 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.O presente estudo tem o objetivo geral investigar a qualidade da informação contábil prestada aos gestores de Micro e Pequenas Empresas, à luz das características qualitativas fundamentais e de melhoria da contabilidade preconizadas pelo CPC 00 (R1). A metodologia aplicada foi classificada como exploratória e o objeto de estudo foi à qualidade das informações contábeis prestadas aos gestores e seu suporte auxiliador na tomada de decisão. Realizada na Cidade de João Pessoa ? PB no primeiro semestre de 2017 o estudo multicaso, foi reconhecido na pesquisa como Unidade de caso I e Unidade de caso II. Para análise dessas informações foi utilizado o método da análise de conteúdo, buscando assim interpretar qualitativamente as percepções dos gestores das Micro e Pequenas Empresas pesquisadas. Dessa forma, as informações foram recolhidas e analisadas obtendo resultados que podem ser significativos para literatura e prática contábil. Na Unidade de caso I, os dados mostraram-se divergentes quanto a interpretação e utilização das caraterísticas da informação contábil (comparabilidade, verificabilidade, tempestividade e compreensibilidade). Na Unidade de caso II, verificou-se compatibilidade quanto às informações do comitê de pronunciamento contábil. Com o resultado do estudo multicaso, observou-se que a contabilidade está intrinsecamente relacionada no processo de tomada de decisões benéficas na gestão das Micro e Pequenas Empresas, quando os contadores prestam informações que atendem as características qualitativas fundamentais e de melhoria, baseando-se na estrutura conceitual da contabilidade.FATEC Osasco2017-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/1510.21574/remipe.v3i2.15REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 3 n. 2 (2017): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da FATEC Osasco; 259-2782446-862210.21574/remipe.v3i2reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/15/8Andrade, Pedro Henrique TavaresOliveira, Alan Santos deinfo:eu-repo/semantics/openAccess2021-06-07T16:35:01Zoai:remipe.fatecosasco.edu.br:article/15Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:01.868069REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false |
dc.title.none.fl_str_mv |
Quality of accounting information on micro and small enterprises:: An investigation on manager's optics Qualidade da informação contábil em micro e pequenas empresas: Uma investigação sobre a óptica de Gestores |
title |
Quality of accounting information on micro and small enterprises:: An investigation on manager's optics |
spellingShingle |
Quality of accounting information on micro and small enterprises:: An investigation on manager's optics Andrade, Pedro Henrique Tavares Qualidade da Informação contábil. Micro e Pequenas Empresas. Gestores. accounting information quality MPEs decision making |
title_short |
Quality of accounting information on micro and small enterprises:: An investigation on manager's optics |
title_full |
Quality of accounting information on micro and small enterprises:: An investigation on manager's optics |
title_fullStr |
Quality of accounting information on micro and small enterprises:: An investigation on manager's optics |
title_full_unstemmed |
Quality of accounting information on micro and small enterprises:: An investigation on manager's optics |
title_sort |
Quality of accounting information on micro and small enterprises:: An investigation on manager's optics |
author |
Andrade, Pedro Henrique Tavares |
author_facet |
Andrade, Pedro Henrique Tavares Oliveira, Alan Santos de |
author_role |
author |
author2 |
Oliveira, Alan Santos de |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Andrade, Pedro Henrique Tavares Oliveira, Alan Santos de |
dc.subject.por.fl_str_mv |
Qualidade da Informação contábil. Micro e Pequenas Empresas. Gestores. accounting information quality MPEs decision making |
topic |
Qualidade da Informação contábil. Micro e Pequenas Empresas. Gestores. accounting information quality MPEs decision making |
description |
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. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-12-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/15 10.21574/remipe.v3i2.15 |
url |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/15 |
identifier_str_mv |
10.21574/remipe.v3i2.15 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/15/8 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FATEC Osasco |
publisher.none.fl_str_mv |
FATEC Osasco |
dc.source.none.fl_str_mv |
REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 3 n. 2 (2017): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da FATEC Osasco; 259-278 2446-8622 10.21574/remipe.v3i2 reponame:REMIPE instname:Faculdade de Tecnologia de Osasco (FATEC) instacron:FATEC |
instname_str |
Faculdade de Tecnologia de Osasco (FATEC) |
instacron_str |
FATEC |
institution |
FATEC |
reponame_str |
REMIPE |
collection |
REMIPE |
repository.name.fl_str_mv |
REMIPE - Faculdade de Tecnologia de Osasco (FATEC) |
repository.mail.fl_str_mv |
fernando@fernandoasantos.com.br |
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1797047758064975872 |