Management Accounting and its importance for decision making in organizations: A qualitative analysis

• Autor(a) principal: Pereira, Tarciara Magley da Fonseca
• Data de Publicação: 2021
• Outros Autores: Gondim, Rosianne Alexandre, Barreto, Laís Karla da Silva, Silva, Fábio da, Franco , Juliana Bianca Maia, Barbosa, Kadja Kallyne Costa, Braga, Priscilla Even Alves, Duarte, Maria de Fátima Santos Oliveira, Silva, Maria Helena da Costa, Barbalho, Luiz Eduardo Moura, Batista, Kaliana Costa, Faustino, Ádamo de Araújo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Research, Society and Development
• Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/17724
• topic: Contabilidade Gerencial; Controle; Gestão.; Contabilidad de Gestión; Control; Gestión.; Management Accounting; control; Management.

Companies in Brazil have the need for effective management accounting focused on growth and/or decision making. The general objective of this research was to analyze how Management Accounting can contribute to company decision making. Methodologically, it is a bibliometric analysis through a systematic literature and qualitative review that was developed by bringing together works, such as books, Laws, and published articles. This subject is important because it can cover knowledge in companies with regard to their financial and accounting planning. From the perspective of business management, the process of performance management and assessment and the integration of management information systems for assertive decision-making were observed. It was analyzed that management accounting is an extremely important tool for a well-designed job for a good qualification in decision making, in this way it uses data analysis, cost reduction, financial planning and waste preservation, economic vision. Through the results, the need and importance of using management accounting tools within companies was evident.